中国工商银行内部控制的现状及完善对策.docxVIP

PAGE PAGE I 商业银行内部控制研究——以工商银行为例 摘要 工商银行各项业务的经营、内部机制的运行、银行整体的综合治理已逐步稳健地向商业银行的模式靠拢，但工商银行经营机制的这一转换也使得其信用风险、操作风险、管理风险等各种经营风险问题逐步凸显出来，工商银行内部成本控制作为商业银行内部控制监督体系的一个重要组成部分，在后危机时代如何参与内部控制体系建设，以确保商业银行内部持续有效运。 本文运用文献资料、案例分析等方法，首先阐述商业银行内部控制的概念、特征、构成要素等知识；然后分析了工商银行内部控制的现状；接着分析了工商银行内部控制存在的一系列问题；最后针对问题提出构建责权明晰的运营内控管理组织结构、完善业务操作流程及管理、优化人员结构及提高人员素质、强化运营内控管理信息技术应用等措施完善工商银行运营内控体系，实现可持续发展。 关键词：商业银行；内部控制；运营管理；风险防范 Abstract In todays rapid economic development, Chinas financial industry is gradually moving towards internationalization, as the mainstay of the financial institutions, commercial banks in China have greater development space at the same time, is also facing the risk structure of diversification and complexity. As an important means of risk control and prevention in the operation of commercial banks, internal control runs through every aspect of the business process of Chinas commercial banks. With the rapid development of the financial industry of our country, the commercial banks increased business, financial accounting risk caused by the crime frequency high, internal control of Chinas commercial banks are facing new challenges. In order to promote the stable development of commercial banks, in addition to external supervision, it is necessary to establish a set of internal control system. This paper uses literature, case analysis and other methods, first explains the concept and characteristics of internal control of commercial banks and elements of knowledge, from the internal control environment, risk assessment, control of the five aspects of information and communication and supervision activities, analyzes the problems existing in the internal control of commercial banks in China, and then put forward the countermeasures to improve; the Agricultural Bank as an example, through the analysis of Agricultural Banks internal control situation, further summarizes the agricultural bank internal control exists in operation of internal management organization system is