摘要
我国商业银行的内部控制正处于不断完善与发展的阶段，2007年至今的金融危机不可否认的为商业银行的内部控制提出新要求，但同时也为银行提供了一个发展壮大的良机。本文通过分析当今经济形势以及国内外的商业银行内部控制情况，为我国商业银行的内部控制制度提供了内部控制模式重构、提升人员胜任能力、提高内部审计的独立性、提升风险管理水平、严格控制贷款流向以及提高上市商业银行内部控制的披露质量的对策。
Internal control global financial crisis in 2007 systems of commercial banks have been developed and improved in China. The provided commercial banks with new requirements and an opportunity. By analyzing the current economic situation and internal control systems in domestic and foreign commercial banks, the paper provides a series of measures for China to reconstruct internal control systems, enhance competitiveness of staff, promote independence of internal audit and the level of risk management, strictly control the credit flows, and improve internal control disclosure quality of listed commercial banks.
出处
《全球科技经济瞭望》
2010年第12期81-86,共6页
Global Science，Technology and Economy Outlook
关键词
金融危机
商业银行
内部控制
内部审计
风险管理
Financial crisis
Commercial banks
Internal control
Internal audit
Risk management
