【摘要】商业银行是集吸收公众存款、发放贷款、办理结算等业务于一体的的企业，是我国当前社会最为重要的金融机构之一。所谓内部控制是指，企业管理者通过有效手段加强管理，提高经营效率，防止资产流失，对于商业银行来说此举尤为如此。随着市场经济体制和法制建设的日益完善人们越来越感到强化管理的重要性，尤其是内部控制的概念已引起了金融界的极大关注，但是内审或稽核人员在检查监督的过程中时常发现被审单位的管理层对内控制度的认识还处于概念性阶段，不太了解内控与管理、内控与审计之间的关系。本文以国内外商业银行内部控制的各种情况为基础，从控制环境、风险评估、控制活动、信息沟通和监督等方面分析说明我国商业银行内部控制存在的问题缺陷，借鉴国内外的成功案例与经验，对之加以评价并提出具体的构建措施。
【关键词】商业银行；内部控制；管理
【Abstract】Commercial bank is set to absorb public deposits， loans， settlement and other business in a body’s enterprise， is one of the most important financial institutions in the current society of our country.Internal control refers to that enterprise managers through effective means to strengthen management， improve the efficiency of management， prevent loss of assets， especially for commercial Banks to move.With the market economy system and the construction of legal system is increasingly perfect people feel more and more the importance of strengthening management， especially the concept of internal control has aroused great concern of the financial world， but internal audit or auditors often found in the process of checking and supervision of the audited units management understanding of internal control system is still in the conceptual phase， do not know much about the relationship between internal control and management， internal control and audit.Based on the situations of domestic and foreign commercial Banks internal control as the foundation， from the control environment， risk assessment， control activities， information communication and supervision and so on analysis problems of our country commercial bank internal control defects， success stories and experience at home and abroad for reference， to evaluate the construction of concrete measures were put forward.
【Keywords】Commercial bank；Internal Control；Management
目录
一、绪论………………………………………………………………………………………………………………… 4
（一）研究背景…………………………………………………………………………………………………. 4
（二）研究目的及意义………………………………………………………………………………………… 4
（三）研究方法…………………………………………………………………………………………………. 5
二、加强我国商业银行内部控制的必要性…………………………………………………………………. 5
（一）加强内部控制是商业银行健康有序发展的前提和基础………………………………………. 5
（二）加强内部控制是适应时常激烈竞争的必然要求……………………………………………….. 5
（三）加强内部控制是确保商业银行实现长期盈利的需要…………………………………………. 6
三、我国商业银行内部控制存在的问题与缺陷…………………………………………………………… 6
（一）对内部控制的认识不确切……………………………………………………………………………. 6
（二）银行内部治理结构有待进一步优化……………………………………………………………….. 6
（三）风险控制系统不甚严密………………………………………………………………………………. 6
（四）监督制约机制形同虚设………………………………………………………………………………. 7
（五）人力资源配置不能适应内部控制的要求…………………………………………………………. 7
四、加强我国商业银行内部控制的政策…………………………………………………………………….. 8
（一）提高员工内部控制的认识高度……………………………………………………………………… 8
（二）优化银行内部治理结构………………………………………………………………………………. 8
（三）建立完善的风险控制体系……………………………………………………………………………. 9
（四）加强实时监控，实现全程监督……………………………………………………………………… 9
（五）推进人力资源改革，建立科学绩效管理体系…………………………………………………… 9
五、研究结论………………………………………………………………………………………………………… 10
六、参考文献………………………………………………………………………………………………………… 11
