我国商业银行内部控制问题的研究.docVIP

PAGE 本科毕业论文 我国商业银行内部控制问题的研究 作 者 李 佳 PAGE 2 内 容 摘 要 商业银行内部控制作为现代企业管理的重要组成部分,是商业银行的一种自律行为，是商业银行内部制度建设和完善的重要组成部分，是商业银行内部为完成既定的工作目标和防范风险，对各职能部门及其工作人员从事的业务活动进行风险控制、制度管理和相互制约的方法、措施和程序的总称。随着我国金融领域的市场化发展，商业银行加强风险管理已成为当务之急。建立和健全内部控制机制是商业银行生存和发展的内在需要。 本文运用系统论的思想和方法，通过对商业银行内部控制的内涵及特征等内容的阐述分析和研究商业银行内部控制应有的基本构架，进一步分析我国商业银行内部控制的现状及存在的问题，并对加强商业银行内部控制建设提出几点建议。 本文共包括以下四个部分： 第一部分，内部控制的内涵。 第二部分，我国商业银行内部控制的特征。 第三部分，我国商业银行内部控制的现状及存在的问题。 第四部分，加强我国商业银行内部控制建设的建议。 关键词：商业银行 内部控制 现状及存在的问题  Abstract As an important part of the management of the modern business enterprises, the internal control of the commercial banks is a kind of self-disciplined behavior. It also plays a significant part of the internal system construction and improvement of the commercial banks. The internal control is the total name of the method and process of the risk control、system management and interacted restriction ,the methods are carried out to the activities of each working section and the work men for completing the established working goal and protecting against the risk. With the development of financial area, it is necessary to strengthen the risk management for the commercial banks. To establish and improve the internal control system is the inner need for the existing and development of the commercial banks. This paper expatiates and analyzes the feature and connotation of the internal control of the commercial banks. There are some researches on the fundamental truss of the internal control of the commercial banks. It further analyzes the reality and problems of the internal control of the commercial banks, and gives some advice on strengthening the internal control of the commercial banks. This thesis can be divided into four chapters: Firstly, it sets forth the connotation of the internal control. Secondly, it analyzes the feature of the internal control of the commercial banks in our country. Thirdly, it analyzes the reality and problems of the internal control of the commercial banks, Lastly,