摘要内部控制是指一个单位的各级管理层相互分工，相互制约通过协调经济行为、控制经济活动来确保单位经济和会计信息的正确可靠的管理方式，随着时代的发展，内部控制已经形成一套严密的、较为完整的企业管理体系。83679

商业银行是金融机构中重要的组成体系，但是随着金融产品的丰富和金融手段的成熟，商业银行内部管理出现了一些漏洞，如坏账率高发，兑付能力不足甚至利用其行业的特殊性进行一些急功近利的谋利活动，使得大众对待银行的信任和态度产生了质疑，为了确保它的健康发展和稳健盈利，内部控制的合理性和有效性显得格外重要。本文通过阐述银行内部控制的基本情况来强调其对商业银行的重要性，指出加强内部控制的必要性。商业银行的内部控制，是我写这篇论文的重点，我将对其存在的各种各样的问题进行研究，最后尽可能多地给出一些改善方法和途径。

毕业论文关键词  内部控制 风险评估 风险管理

毕 业 论 文 外 文 摘 要

Title The risk management of commercial bank internal control

Abstract Internal control is a kind of manner for a union’s departments can share the responsibility and be mutual restriction through the coordination of economic behavior, the control of economic activity to ensure that the unit of economic and accounting information are correct and reliable , with the development of the society, internal control has formed a set of strict and complete enterprise management system。

The commercial bank is one of the most critical components in financial institutions, but with the maturity of financial products and financial managements, the internal management of the commercial bank appeared some loopholes, such as the bad debt rate is high, payment ability is insufficient and some even use the particularity of the industry to proceed profit-making activities, which change the attitude and trust toward the banks, in order to ensure its stable and healthy development of the profit, the rationality and effectiveness of the internal control is particularly important。 The following content expounds the basic situation of internal control of banks to emphasize the importance of commercial banks, and points out the necessity of strengthening internal control。 This article will focus on the commercial banks in the internal control of some of the problems are discussed and put forward a variety of ways to improve。

Keywords  Internal Control  Risk Assessment  Risk Management

目   次

1  绪论 1

1。1  研究背景 1

1。2  研究目的 2

2  文献综述 3

2。1  国外文献综述 3

2。2  国内文献综述 4

3  内部控制风险管理的相关理论及我国现状 5

3。1  关于内部控制、内控风险、风险管理 5

3。2  我国商业银行内部控制的基本状况 7

4  我国商业银行内部控制存在的风险 8

4。1  内部控制环境 8

4。2  风险识别与评估 10

4。3  内部控制措施与监督 14

5  我国商业银行内部控制风险的管理对策 17

5。1  构建良好的内部控制环境