摘要
现阶段,我国商业银行正处于变革时期,制定符合我国特点的风险管理制度,加强银行内部会计控制尤为重要。针对我国银行业存在的内控制度不完善、内控会计风险意识淡薄、对内控缺乏全面认识、无相互监督和控制机制等问题,商业银行应进一步完善内部会计控制制度,强化内控制度执行和落实的力度,建立和完善监督机制,健全风险管理体制,加快树立风险管理文化理念,加强风险管理人才队伍建设,以有效遏制银行内部风险,加快建立一个符合我国国情的金融市场体系。
Since commercial banks in China are now in a transformation stage, it is significant to make a risk management system meeting with China＇s characteristics for enhancing internal accounting control of commercial banks. Commercial banks have prohlems in terms of incomplete internal control, weak accounting risk control awareness, insufficient understanding about internal control, and a lack of dual control mechanism. To cope with these problems, the banks shall improve the internal accounting control system, reinforce implementation of the system, establish a supervision mechanism, and complete the risk management system. In addition, they shall shape a risk control cuhure and build a talent pool of risk management. In so doing, bank internal risks could be restrained efficiently for the fast growth of a financial market suitable for China＇s realities.
出处
《商业经济》
2014年第8期119-120,共2页
Business & Economy
基金
2013年度校级大学生创新创业训练计划项目的经费资助
由姜雅净
邵丽丽老师共同执完成
关键词
商业银行
内部会计控制
风险管理措施
commercial banks, internal accounting control, risk management measure
