摘 要当前我国经济发展正处于快速增长的过程当中，金融机构是推动实体经济发展的根源，银行的稳健发展也是经济体系中的重要环节。农商行作为商业银行的重要组成部分，注重于服务三农，是小微企业和民营企业贷款主要的贷款来源。然而，近年来农商行金融事件不断爆发，客户信息泄露，呆滞账目过多，银行内部人员受贿犯罪等形形色色的金融案件出现，这与农商行不健全的内部控制制度有着密切的关系。本文针对农商行近年发生的金融事件以及金融监管指标通过文献研究法、案例分析法进行分析。从内部控制环境、风险评估、控制活动、信息与沟通、内部监督等几个方面分析其存在的问题并提出优化对策。进一步完善农商行的内部控制，有效的防范农商行金融风险，保持稳健运行,促进经济发展。关键词 ：农商行；风险评估；内部控制；风险管理IABSTRACTAt present, China's economic development is in the process of rapid growth, financial institutions are the root cause of real economic development. The steady development of banks is an important link in the economic system, and as an important part of the bank, the Agricultural Bank of China pays attention to serving the three farmers, which is the main source of loans from small and medium-sized enterprises and private enterprises. However, in recent years, financial events continue to erupt, bank insiders take bribes crime, too many stagnant accounts, customers use regular deposit slips as pledge and other financial cases, which has a close relationship with the unsound internal control of the Agricultural Bank. This paper analyzes the financial events and financial crimes that have occurred in recent years through the literature research method and case analysis method. According to its problems, it proposes optimization measures from the internal control environment, risk assessment, control activities, information and communication, internal supervision and so on. We will further improve the internal control of the A...
