本科毕业论文（设计）商业银行风险内控机制研究Commercialbanksinternalriskcontrolmechanism作者孙彦龙专业金融学指导教师张目副教授分院金融学院二〇〇六年五月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。关键词：商业银行;风险防范;财会控制机制；内部控制Abstract：CommercialBanksinthefinancialsystemofsubjectstatusofadecisionthatthevarioustypesoffinancialcrisis,bankcrisisofthedamageoftheeconomy.CommercialBankstoseekthedevelopment,realizethestableoperationofthegoal,wemustguardagainstallkindsofrisks,andpaycloseattentiontoriskmanagement,riskpreventionisthecommercialbankofanimportantjob.Commercialbankmanagementobjectiscurrency,everybusinessactivitiesofthecapitalmovementcausedmostoftheincreaseanddecreaseofthecapitalismoneychanges,thebank'sbusinessactivitiesanditsownfinancialaccountingactivitiesarenotseparate,bankfinancialaccountingistorealizetheimportantlinkofthebankingbusiness.Thisarticlefromthecharacteristicsofcommercialbankcreditrisk,theanalysisofthecurrentsituationofChina'scommercialbankcreditrisk,andfromtheperspectiveoftheinternalcontrolofourcountrycommercialbankcreditriskisthemaincauseofformation,andbasedonthis,putsforwardaneffectivemechanismtoestablishinternalcontrol,anditsfunctionandcountermeasuresforresearch.Keywords:commercialBanks;Riskprevention;Accountingcontrolmechanism;Internalcontrol目次摘要.......................................................................................................................................................................IAbstract.................................................................................................................................................................I目次.................................................................................................................................................................II1.绪论...................................................................................................................................................................1研究背景......................................................................................................................................................1研究的目的和意义......................................................................................................................................12.商业银行信贷风险内部控制的理论基础和主要问题界定...........................................................................1内部控制的理论基础..................................................................................................................................1内部控制的具体内容..................................................................................................................................1商业银行信贷风险的内涵...................................
