商业银行风险内控机制研究
摘要：商业银行在金融体系中所占主体地位，决定了在各种类型的金融危机中，银行危机对经济造成的危害程度。商业银行为谋求发展，实现其稳健经营的目标，就必须防范各类风险，高度重视风险管理，防范风险是商业银行的一项重要工作。商业银行经营对象就是货币，各项业务活动引起的资金运动绝大部分是货币资金的增减变动，这就使银行的业务活动和其自身财务会计活动是不相分离的，银行财务会计是实现银行业务的重要环节。
本文从商业银行信贷风险特征入手，分析目前我国商业银行信贷风险现状，进而从内部控制的角度分析我国商业银行信贷风险形成的主要原因，并在此基础上提出建立内部控制有效机制，并对其作用和对策进行研究。
Abstract：Commercial Banks in the financial system of subject status of a decision that the various types of financial crisis, bank crisis of the damage of the economy. Commercial Banks to seek the development, realize the stable operation of the goal, we must guard against all kinds of risks, and pay close attention to risk management, risk prevention is the commercial bank of an important job. Commercial bank management object is currency, every business activities of the capital movement caused most of the increase and decrease of the capital is money changes, the bank’s business activities and its own financial accounting activities are not separate, bank financial accounting is to realize the important link of the banking business.
This article from the characteristics of commercial bank credit risk, the analysis of the current situation of China’s commercial bank credit risk, and from the perspective of the internal control of our country commercial bank credit risk is the main cause of formation, and based on this, puts forward an effective mechanism to establish internal control, and its function and countermeasures for research.
Keywords: commercial Banks; Risk prevention; Accounting control mechanism; Internal control
3.2.2财务制度在实施中的缺陷是引发银行信贷风险的直接原因… 2
3.2.3会计工作管理不到位是引发银行风险的制度根源和人为因素… 3
第4章商业银行信贷风险防范内部控制机制构建的对策与措施… 3
