摘要
随着市场经济体制的不断深入与股份制改革的完成,我国银行业发展迅速,但很多城市商业银行过分注重业务扩张,忽略了风险管理的重要性,进而导致金融案件频频发生.在这种环境下,我国城市商业银行内部控制显得尤为重要,有效的内部控制不仅能够帮助银行远离风险,更能在风险来临时降低银行的损失,及时将风险控制在第二道防线.
With the deepening market economy system and the shareholding system reform, China banking industry has been developing rapidly. But a lot of city commercial banks excessively focus on business expansion, and ignore the importance of risk management, which lead to frequent financial cases. In this environment, internal control of city commercial bank seems very important. The effective internal control can not only help banks away from risks, but also reduce the loss of the bank when the risk comes and control the risk in the second line of defense.
出处
《渭南师范学院学报》
2014年第15期82-85,共4页
Journal of Weinan Normal University
关键词
城市商业银行
内部控制
风险管理
city commercial bank
internal control
risk management
