改革开放之后,我国金融行业发展迅速。商业银行具有较高的收益和风险,需要借助于内部控制体系的健全和完善,来对风险有效的识别与规避。现阶段,我国商业银行内部控制中还存在着诸多的问题与不足,需要引起人们足够的重视,采取针对性的完善措施,充分发挥内部控制作用,防范风险,更好的实现各项战略目标。 After the reform and opening up, China’s financial industry has developed rapidly. Commercial banks have a higher return and risk, need to help improve and perfect the internal control system to identify and avoid risks effectively. At this stage, there are still many problems and shortcomings in the internal control of commercial banks in our country. It needs to pay enough attention to people, take pertinent measures to improve the internal control, give full play to the role of internal control, prevent risks and better achieve the strategic goals.