摘要由于美国次贷危机引起的金融风暴正逐渐散去，世界经济正在走向复苏。此次金融危机的起源源于行业放松监管，加大了次级贷款的保有量，从而导致危机蔓延至全球，引起全球性的金融海啸。此次金融危机带给我们诸多启示，其中之一就是对于当下银行内部控制的研究。银行内部控制方面还有很多问题等待解决，这些问题已经引起了全球性的关注。商业银行作为重要的金融机构和金融中介,它的稳健与否越来越受到社会的关注，尤其是商业银行的内部控制问题已经引起社会大众的思考。67506

   近些年来，中国商业银行大案要案频发，引起了社会的广泛关注。其中有很大一部分原因是由于银行内部出了问题，导致事件的发生。针对银行内部控制出现的问题，国家出台了相关政策和法规，用以加强对银行内部控制的监管， 从而从更深层次的方面来防范银行风险，杜绝银行案件的再次发生。因此，本文着重于对商业银行内部控制问题的研究，不仅对现在而且对将来都有着十分重要的意义。

毕业论文关键词  商业银行   内部控制    问题   对策

Title: Research of the Problem and Countermeasures of China’s  commercial bank internal control                      

 Abstract 

  The financial turmoil caused by U.S subprime mortgage crisis is gradually  dispersed,and the world economy is moving toward recovery.The origin of   the financial crisis originated from banking deregulation,and increased holdings of subprime loans are the factors led the crisis spreading over the world, therefore the global financial tsunami appeared. The financial crisis brought us a lot of inspiration, one is the lesson of the internal control for the current bank. Internal control of commercial bank needs to have a lot of problems to be solved, and the problems attract global attention.Commercial banks as an important financial institution and financial intermediary,its stableness is increasingly get more and more the concern of society. Especially  for the commercial banks’ internal control problem, it grabs more people to consider of it.

  In recent years,the frequency of major cases in China Commercial Banks has aroused widespread concerns in today’s society. The most reasonable fact is the misleading of the bank’s internal control conducts the happening of the law case. For solving this problem, China had introduced many policies and regulations to strengthen the supervision of internal control of the bank, to prevent banks trapping into the worse situation of the risk, and putting an end to the occurrence of bank case. Therefore, pay more attention on the deliberation of the internal control in commercial banks, not only for now but also have great significance for the future.

 Keywords Commercial bank  Internal control  Problem  Countermeasure

目次

1  绪论

  1.1  研究背景及意义 

  1.2  研究内容及方法 

2  相关理论与文献回顾 

  2.1  内部控制涵义

  2.2  内部控制五个要素

  2.3  文献回顾

3  中国商业银行现状与内部控制存在问题

  3.1  中国商业银行的现状

  3.2  中国商业银行内部控制存在问题

4  完善中国商业银行行业内部控制的对策

  4.1  建立银行业内控支撑体系

  4.2  建立商业银行内部控制体系

  4.3  建立商业银行内部控制监督体系

5  齐鲁银行内控分析与思考