题目中国银行南充分行内部控制问题探讨摘要中国银行是整个金融系统的核心，担负着了解银行风险的属性和公共部门的管理责任。随着中国金融体制的改革，中国银行在金融宏观调控的实施和维护金融体系的稳定以及改善金融服务等方面为促进经济稳步发展发挥了相应的作用和凸显了更为突出的地位。整个金融系统的安全完善，不仅要看金融机构内部控制和资产质量，而且还取决于是否在中国银行目标风险控制范围内，维护提供金融机构的贷款能力。从中国目前的实际情况来看，对中国人民银行内部控制的研究和实践都落后于实际的需要。与商业银行内部控制的风险相比，具有较大的社会影响，央行一旦陷入风险的情况下，将对声誉和金融稳定产生巨大的影响。现在中国的中国银行内部控制环境的缺陷体现在管理系统的限制，控制标准，人的失范资源瓶颈，绩效考核的难点上；科学的风险评估体系缺乏，风险决策不满意内部控制机制的控制系统，缺乏统一性，风险管理水平落后于需求的制度建设风险情况下逐渐形成内部控制活动的主要瓶颈。本文以中国银行南充分行为例,分析其内部控制存在的问题，以及产生这些问题的原因，同时制定行之有效的措施，保证中国银行南充分行稳定发展。关键词：中国银行南充分行；内部控制；控制环境ABSTRACTTheBankofChinaisthecoreoftheentirefinancialsystem,withtheresponsibilityofunderstandingtheattributesofbankriskandthemanagementofthepublicsector.WiththereformofChina'sfinancialsystem,theBankofChinahasplayedacorrespondingroleinpromotingthesteadydevelopmentofeconomyintheimplementationoffinancialmacro-controlandthemaintenanceofthestabilityofthefinancialsystemandtheimprovementoffinancialservices,andhasplayedamoreprominentroleinpromotingthesteadydevelopmentoftheeconomy.Thesafetyandperfectionofthewholefinancialsystemdependsnotonlyontheinternalcontrolandassetqualityofthefinancialinstitutions,butalsoonwhethertomaintaintheloancapacityofthefinancialinstitutionswithinthescopeofthetargetriskcontroloftheBankofChina.JudgingfromtheactualsituationinChina,Theresearchandpracticeofthepeople'sBankofChina'sinternalcontrollagsbehindtheactualneeds.Comparedwiththeriskofinternalcontrolofcommercialbanks,thecentralbankwillhaveagreatimpactonreputationandfinancialstabilityonceitfallsintorisk.Atpresent,thedefectsoftheinternalcontrolenvironmentofChineseBankofChinaareembodiedinthelimitationofthemanagementsystem,thecontrolstandard,thebottleneckofpeople'sdeviantresources,andthedifficultiesofperformanceappraisal.Scientificriskassessmentsystemislacking,riskdecision-makingisnotsatisfiedwiththecontrolsystemofinternalcontrolmechanism,lackofunity,thelevelofriskmanagementlagsbehindtheneedofsystemconstructionrisk,illegalgroupsformaninternalsituation.Controlthemainbottlenecksofactivity.Keywords:bankofchinaNanchongbranch,；internalcontrol；controlenvironment目录..............................................................1..............................................1...............................................1...............................................1..............................................2..........................................2...........................................3............................................4...............................................4...............................................4..............................................5...............................................5...........................................5.......................................6...........................................6...........................................7................
