摘要：内部控制泛指为提高组织目标实现的可能性而采取的组织、制约、考核和调节企业各类活动的一系列措施、过程和机制。健全有效的内部控制也是商业银行安全、有序运作的前提和基础。我国商业银行在这方面刚刚起步，内部控制机制还很不完善。主要表现在：理论研究滞后，尚未形成系统的理论体系；内部控制的两大关键机制——权力制衡机制和风险机制远未完善；内审机构缺乏独立性等等。本文就是从这一点出发，结合内部控制的基本原理、对我国商业银行的内部控制进行分析和研究，提出了关于构建我国商业银行内部控制制度的观点和思路，旨在为我国商业银行的内部控制建设提供参考。
关键词：商业银行 内部控制 问题与对策
Abstract: Internal control refers to the organization to improve the possibility of achieving goals and organization, constraints, assessment and regulation of enterprises in the various activities of a series of measures, process and mechanism. A sound and effective internal control of commercial banks, is safe and orderly operation of the premise and foundation of. The Commercial Bank of our country in this respect has just started, the internal control system is not perfect. Mainly displays in: the theoretical research lags behind, has not yet formed a theoretical system; internal control two key mechanisms -- power restriction mechanism and risk mechanism is far from perfection; the lack of independence of the audit institutions and so on. This article is from this point of view, put forward on the development of China's commercial banks internal control system views and ideas, for our country commercial bank's internal control construction provide reference.
Key words: Commercial bank; Internal control; Problems and Countermeasures of
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