从目前我国商业银行的发展来看,现有的风险管理机制逐渐呈现了垂直管理的状态。大多数的银行已经按照商业银行内部控制和指引建立内部控制系统。但是,目前的这种内部控制系统存在一定的弊端。就此,本论文主要针对商业银行的风险控制系统进行分析,并提出了内部控制体系和财务预警相结合的建议。 Judging from the current development of China’s commercial banks, the existing risk management mechanism gradually shows the status of vertical management. Most banks have established internal control systems in line with the internal controls and guidelines of commercial banks. However, there are some drawbacks to the current internal control system. In this connection, this thesis mainly analyzes the risk control system of commercial banks and puts forward the suggestion of combining internal control system and financial early warning.