1、0 本科毕业论文本科毕业论文 浅析商业银行内控的现状及建议浅析商业银行内控的现状及建议 作 者 系 别 专 业 年 级 学 号 指导教师 导师职称 1 内 容 提 要 面对竞争激烈的外部环境，商业银行面临的压力越来越大，要想在竞争激 烈的市场环境下存活，内控机制是核心问题，必须全面提高内控效率，为银行的 发展提供动力，规避经营风险，实现银行的战略目标。商业银行的内控机制主要 包括五大要素，分别为：内控环境，内控监督，内控风险识别与评价，内控控制 活动和内控的信息分享与沟通。内控环境的核心是内控文化，本文主要讨论内控 文化，控制活动的核心是内控制度，本文主要讨论内控制度。通过分析五大因素 的现状
2、以及问题，提出了切实可行的建议对策，希望商业银行可以在当前现状的 基础上不断改进，为其实现其长足的发展做好准备。 关键词:内控机制；内控要素；风险识别与评价；内控制度；内控文化 Abstract Faced with fierce competition external environment, commercial banks are facing pressure increasing, in order to survive in a competitive market environment, the internal mechanism is the core issue tha
3、t must comprehensively improve internal efficiency, provide the impetus for development banks, to avoid operating risk, the banks strategic objectives. Internal control mechanism of commercial banks including the five elements, the non-do is: sharing and communication of internal control environment
4、, internal oversight, risk identification and evaluation of internal control, internal control activities and internal information. The core of the internal control environment is the internal culture, this article focuses on internal culture, internal control activities is the core of the system, t
5、his paper focuses on the internal control system. By analyzing the five factors of the phenomenon and the problems put forward practical proposals countermeasures hope commercial banks can continue to improve on the basis of the current status quo, for the realization of its great development ready. Key words: Internal control mechanisms; internal elements; risk identification and assessment; internal control system; internal culture 2 目目 录录 一、商业银行内控机制的影响因素3 二、商业银行内控的现状分析3 （一）内控制度的现状分析 4 （二）内控信息分享与沟通的现状分析 4 （三）内控分析识别与评价的现状分析5 （四）内控监督体系的现状分析6 （五）内控文化的现状分析
