摘要
商业银行内部控制制度的建立和完善是有效防止商业银行发生金融风险的关键,我国商业银行内部控制存在一些问题,重建商业银行要完善公司治理、加强风险管理、强化监督。
The establishment and consummation of commercial bank internal control system are the key to prevent the commercial bank from having the financial risk effectively, This article through introducing the internal control theory that analyzes the issues in our country commercial bank internal control, proposes the reconstruction commercial bank internal control measures.
出处
《北方经贸》
2008年第9期99-100,共2页
Northern Economy and Trade
关键词
商业银行
内部控制
重建
Commercial Banks
Internal Control
Reconstruction
