我国商业银行内部控制环境分析——以建设银行为例.docxVIP

我国商业银行内部控制环境分析 ——以建设银行为例 摘要 各大商业银行以及企业对内部进行管理的最为重要的一环是内部控制，它是提高商业银行以及企业竞争能力的重要保障。虽然我国内部控制体系已经建立了很久，但是随着经济全球化、自由化的脚步，我国商业银行内部控制也不能一成不变，需要与时俱进，根据经济的发展和金融市场的发展不断地灵活变化，不断地进行完善和修正，形成更加完善的内部控制制度。内部控制的好坏基本上取决于内控环境的好坏，良好的内控环境是内部控制体系强而有力的支撑，是内控体系的基石，所以内部控制环境在商业银行内部控制体系中就显得尤为重要。 中国建设银行是我国国有商业银行中较早开始进行内部控制的银行，但是在经历了这么多年的内部控制之后，还是存在着许多问题，内控体系还是不够完善。随着目前我国银行业、金融业竞争的不断激烈，商业银行也应该对内部控制重视起来，针对自身发展形式，制定合理的、高效的内部控制制度。 本文就以中国建设银行为例，通过文献收集、整理和网络数据库检索的方法，对商业银行内部控制环境进行研究和分析，总结出目前商业银行内控环境存在的的缺陷以及不足之处，给出完善其所存在的问题的建议。 关键词：银行，内部控制，环境 Analysis on the Internal Control Environment of Commercial Banks in China——Take CCB as an example Abstract Internal control is the most important link in the internal supervise of major merchant bank and enterprises. It is an important guarantee make better the competitiveness of commercial banks and enterprises.Although Chinas internal control system has been established for a long time,but with the pace of economic globalization and liberalization,the internal control of commercial banks in China can not remain unchanged,need to keep pace with the times,according to the development of the economy and the development of the financial market,it is constantly changing flexibly,continuous improvement and revision,forming a strong and effective internal control system.The quality of built-in control basically depends on the quality of built-in control environment,the best environment is a strong support of the internal control system.Therefore, the environment is very important at the internal control procedure of commercial banks. China Construction Bank(CCB) is one of the earliest state-owned commercial banks in China to start internal control，but after so many years of internal control, there are still many problems, and the internal control system is not perfect enough.With the fierce competition in banking and financial industry in China,commercial banks should pay more attention to internal control,to formulate a reasonable and efficient internal control sys