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1、I A 商业银行内部控制研究 摘 要 商业银行作为金融业的主体，在现代经济活动中极大的推动和促进了国民经济的 发展。在金融全球化背景下，尤其是在当前欧债危机下，我国商业银行面临着复杂多 变的国际国内经济形势下的多重挑战，但同时也面临着开拓国际市场的良好机遇。商 业银行作为金融业的主体，在现代经济活动中极大的推动和促进了国民经济的发展， 有效的内部控制作为提高商业银行竞争力的一种关键手段，具有确保银行体系稳健运 行的重要作用，商业银行的内部控制制度的科学设计及稳健运行，在保障商业银行自 身健康发展的同时，也维护了国家金融体系的稳定，促进了国民经济的健康快速发展。 因此，健全金融安全保障体系、防范
2、金融风险并确保金融安全已成为全球，特别是发 展中国家急需研究的课题。本课题拟以 A 银行内部控制问题的分析为例，为完善该银 行及商业银行内部控制体系提出合理有效的对策。 关键词：关键词：银行内部控制问题；分析；手段；目标 II Abstract As the main body of the financial industry, commercial banks have greatly promoted and promoted the development of the national economy in modern economic activities. Under the
3、background of financial globalization, especially under the current European debt crisis, Chinas commercial banks are faced with multiple challenges under the complicated and ever- changing international and domestic economic situation, but they also face good opportunities to explore the internatio
4、nal market. As the main body of the financial industry, commercial banks have greatly promoted and promoted the development of the national economy in modern economic activities. Effective internal control is a key means to improve the competitiveness of commercial banks and has an important role in
5、 ensuring the stable operation of the banking system. The scientific design and steady operation of the internal control system of commercial banks, while safeguarding the healthy development of commercial banks, also safeguarded the stability of the national financial system and promoted the health
6、y and rapid development of the national economy. Therefore, improving the financial security system, preventing financial risks and ensuring financial security have become the subject of urgent research in the world, especially in developing countries. This paper intends to take the analysis of the
7、internal control problem of Bank A as an example to propose reasonable and effective countermeasures for improving the internal control system of the bank and commercial banks. Key word: Banks internal control; analysis; methods; objectives III 目 录 摘 要 .I ABSTRACT.II 目 录.III 一、绪论.1 （一）选题的由来和意义.1 （二）文献综述.1 1.国内研究现状.1 2.国外研究现状.2 （三）研究方法和论文结构.2 二、A 银行内部控制现状及存在问题分析.3 （一）A 银行内部控制的现状.3 （二）A 银行内部控制存在的问题.3 1.未形成良好的控制环境.3 2.内控意识相对薄弱.4 3.未建立科学的风险评估和控制体系.4 三、A 银行内部控制存在问题的原因分析.5 （一）缺乏有效的内部控制体系.5 （二）国家及传统理念的干涉.5 三、推进和完善银行内部控制的基本思路.6 （一）银行内部控制的原则及目标.6 （二）内部控制的基本手段及途径.6 四、完善商业银行内部控制问题的对策.8 （一）完善 A 银行银行内
