本文在对商业银行会计内部控制的理论分析基础之上,分析我国商业银行的内部控制现状及存在的问题,针对我国商业银行内部控制薄弱的状况,最后从管理理念、控制环境、管理机制、信息与沟通和监督五方面,提出了建立和完善有效的商业银行会计内部控制机制的有效措施。 Based on the theoretical analysis of the internal control of commercial banks, this paper analyzes the status quo and existing problems of internal control of commercial banks in our country. In view of the weak internal control of commercial banks in our country, from the aspects of management concept, control environment, management mechanism, information And communication and supervision of five aspects, put forward to establish and improve effective commercial bank accounting internal control mechanism of effective measures.