商业银行风险内控机制研究分析 工商管理专业VIP专享VIP免费

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...................................................................................................................................................................11.1研究背景................................................................................................................................................11.2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...........................................................................12.1内部控制的理论基础............................................................................................................................12.2内部控制的具体内容............................................................................................................................12.3商业银行信贷风险的内涵.....................................................................................................................23.我国商业银行信贷风险管理现状及风险成因分析.................................