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随着经济全球化发展进程的加快,在不断爆发的金融危机的影响下,金融业所面临的风险越来越大。商业银行是一个国家金融体系中占据主导地位的金融机构,所面临的挑战更加严峻。特别是随着我国近年来不断曝光的一些金融案件,如:挪用资金、贪污腐败等案件。这些问题的出现使得社会公众将目光集中到商业银行的内部控制上。银行的稳定、可持续发展直接关系到我国金融体系的稳定,更关系到我国国家的安全与国民经济的发展。完善的、有效的内部控制不仅仅是商业银行进行风险管理的重要依据,更是加强我国商业银行监管、有效维护金融稳定的基本要求。本文将站在风险导向管理的基础上,对我国商业银行内部控制模式中存在的问题进行探讨,并找出有效的应对策略,帮助商业银行合理规避风险的发生,为商业银行能够在激烈的竞争中提升自身的优势奠定基础。
With the acceleration of economic globalization, the financial sector is under increasing risks due to the ongoing financial crisis. Commercial banks are the financial institutions that dominate the national financial system, and the challenges are even more severe. Especially with the continuous exposure of China in recent years, some financial cases, such as: misappropriation of funds, corruption and other cases. The emergence of these problems makes the public focus on the commercial bank’s internal control. The stability and sustainable development of a bank are directly related to the stability of China’s financial system and are more related to the security of our country and the development of the national economy. Perfect and effective internal control is not only an important basis for commercial banks to carry out risk management, but also the basic requirement for strengthening the supervision of commercial banks in China and effectively maintaining financial stability. This article will stand on the basis of risk-oriented management, discuss the problems existing in the internal control mode of commercial banks in our country, and find out the effective countermeasures to help commercial banks reasonably avoid the occurrence of risks so that commercial banks can compete in the fierce competition In improving their own advantages and lay the foundation.