关于加强企业内部控制的研究——以中国建设银行为例.docxVIP

PAGE 14 摘 要 内部控制是当代企业金融管理中的主要体式格局，是包管企业经营活动得以正常举行的主要基石。健全的内部控制系统在很大水平上对企业的谋划和可持续发展带来主要影响。商业银行是现代金融体系中重要的组成部分，而商业银行在面对风险管理时，其首要任务是完善内部控制，因此注重建立健全内部控制制度是实现商业银行持续进步的必备条件。现在，我国商业银行在建设内部控制过程中还存在许多不足，为了响应商业银行的制度要求并紧紧跟上国际经济潮流的步伐，商业银行应根据自身需要改变经营模式，构建注重人文价值的内部控制系统。本文以中国建设银行为例主要介绍了我国商业银行内部控制现状和存在的一些问题并对其进行简单分析，末了针对这些问题提出相应解决方案，以促进中国建设银行稳健发展。为保障我国商业银行内部控制的有效运行供给参考意见。 关键词：商业银行；内部控制；控制风险 Abstract Internal control is the main structure of modern enterprise financial management and the main cornerstone to ensure the normal operation of enterprise activities. Sound internal control system to a large extent on the enterprise planning and sustainable development of the main impact. Commercial Banks are an important part of the modern financial system. In the face of risk management, the primary task of commercial Banks is to improve internal control. Therefore, the establishment and improvement of internal control system is the prerequisite for the continuous progress of commercial Banks. At present, Chinas commercial Banks still have many deficiencies in the process of internal control construction. In order to respond to the institutional requirements of commercial Banks and keep up with the pace of international economic trends, commercial Banks should change their business models according to their own needs and build an internal control system that pays attention to humanistic values. Taking China construction bank as an example, this paper mainly introduces the current situation and existing problems of internal control of Chinas commercial Banks and makes a simple analysis on them. At last, the paper proposes corresponding solutions to these problems to promote the steady development of China construction bank. In order to ensure the effective operation of internal control of Chinas commercial Banks to provide reference. Key words: commercial Banks;Internal control;Control risk 目 录 TOC \o 1-4 \u 一、我国商业银行内部控制现状 1 （一）内部控制环境尚未完善 1 （二）风险识别与评估体系不够健全 1 （三）信息与沟通效果不明显 2 二、中