地方农商行内部控制问题浅析——以广饶农商行为例AnalysisofInternalControlofLocalRuralCommercialBanks——ACaseofGuangraoRuralCommercial摘要山东广饶农村商业银行股份有限公司于2004年09月27日在东营市工商行政管理局登记成立，是在山东广饶农村合作银行基础上改制成立的东营市首家、山东省第四家股份制商业银行。改制后的广饶农商行虽然得到良好的效果，然而在现在金融行业中，其经营管理能力并不高。本文使用文献分析法与实地调查法探究改制之后广饶农商行的运作管理方式，究其原因是内部控制制度的缺陷。与此同时，本文主要分析如何强化制度改革、提高产品竞争水平和完善内部控制，以便全面促进银行的稳定发展。【关键词】农村商业银行；改制；经营管理；对策建议AbstractShandongGuangraoruralcommercialbankLimitedbyShareLtdwasregisteredinDongyingMunicipalAdministrationforIndustryandCommerceon272004.ItwasthefirstDongyingcityandfourthshareholdingcommercialbanksinShandongProvince,whichwasestablishedonthebasisoftheShandongGuangraoruralcooperativebank.Althoughithasachievedsomesuccess,themanagementlevelofitsmanagementstillneedstobeimprovedinthefaceofthefiercecompetitionenvironmentinfinancialmarket.Thispapersestheliteratureresearchmethodandthefieldinvestigationmethodtoanalyzethemanagementmodeoftheguangshangrongcommercialbankafterthereform,andthereasonisthedefectoftheinternalcontrolsystem.Atthesametime,thisarticletostrengthenthesystemreform,increaseproductcompetitivenessandperfecttheinternalcontrolmechanismconstructionandputsforwardthecorrespondingcountermeasures,soastopromotethedevelopmentofGuangRaoruralcommercialbank.Keywords:RuralcommercialBank;Restructure;OperatingandManagement;Countermeasures目录....................................................................8.........................................................8.................................................................9.............................................................9..............................................................10...........................................................................10..................................................................................10..........................................................................10......................................................................................10...............................................................................10...........................................................................12..............................................12...........................................................................12...................................................................................12.......................................................................13....................................................................13.....................................................................13...........................................................................14...............................................................................14........................................................14.........................................................................................14...........................................................15...........................................................................16...........................................................................................
