商业银行内部控制问题及对策研究摘要从20世纪起，世界整体的经济氛围发生了根本性地改变，世界经济在不断地经受金融危机的冲击后，体系已经渐渐趋于完善。在不断地遭受金融危机的摧残后，人们渐渐认识到所有的金融风险都可以以各种形式转嫁到其他领域，继而产生更大的风险，因此维持经济环境稳定，就需要对金融风险进行严格的把控。中国的国有商业银行将提高收益率，完善内部管理体系作为自己发展的目标，并且将控制金融风险，维持金融环境的稳定作为自己发展的主要任务。可是现状却不容乐观，面前我国商业银喊改的主要矛盾是其自身飞快的发展速度与自身薄弱的金融监管体系之间的矛盾。针对以上问题，为了进一步增强我国商业银行的风险管理能力，本论文经过对商业银行的经营模式以及管理体系进行研究，提出应当加强银行的管理环境的监管力度，增强信息披露，实现银行核心业务的顺利转型，进而达到我国商业银行长远发展的目的。关键词：商业银行；内部控制；风险管理ABSTRACTSincethe20thcentury,thewholeworldeconomicatmospherehasbeenfundamentallychanged,theworldeconomyhasbeensubjectedtotheimpactofthefinancialcrisis,thesystemhasgraduallybecomemoreandmoreperfect.Asaresultoftheongoingfinancialcrisis,therehasbeenagrowingrecognitionthatallfinancialriskscanbetransferredtootherareasinvariousforms,therebycreatinggreaterrisksandthusmaintainingastableeconomicenvironment,Financialrisksneedtobestrictlycontrolled.China'sstate-ownedcommercialbankswillraisetherateofreturn,improvetheinternalmanagementsystemastheirowndevelopmentgoals,andwillcontrolfinancialrisks,maintainthestabilityofthefinancialenvironmentasthemaindevelopmentoftheirown.Tasks.However,thepresentsituationisnotoptimistic.ThemaincontradictioninfrontofChina'scommercialbankreformisthecontradictionbetweenitsownrapiddevelopmentspeedanditsweakfinancialsupervisionsystem.Aimingattheaboveproblems,inordertofurtherstrengthentheriskmanagementabilityofcommercialbanksinourcountry,thispaperstudiesthemanagementmodeandmanagementsystemofcommercialbanks,andputsforwardthatthesupervisionofthemanagementenvironmentofbanksshouldbestrengthened.Enhancetheinformationdisclosure,realizethesmoothtransformationofthecorebusinessofthebank,andthenachievethepurposeofthelong-termdevelopmentofthecommercialbankofourcountry.Keywords:small-and-medium-sizedcommercialbanks;internalcontrol;riskmanagement目录1绪论............................................................11.1研究背景与意义.............................................11.1.1研究背景..............................................11.1.2研究意义..............................................11.2文献综述...................................................21.2.1国外文献综述..........................................21.2.2国内文献综述..........................................31.2.3文献综述总结..........................................41.3研究内容与方法.............................................51.3.1研究内容..............................................51.3.2研究方法..............................................52商业银行内部控制的基本理论.......................................62.1内部控制的概念及要素.......................................62.1.1内部控制的概念........................................62.1.2内部控制的构成要素....................................62.2.1全面性................................................82.2.2独立性................................................82.2.3强制性................................................82.3商业银行内部控制的目标............................
