论文部分内容阅读
近年来,随着金融行业的迅速发展,银行作为我国金融行业的重要组成部分,其重要性也越发的凸显出来。银行作为经营货币的特殊行业,通过广泛吸收社会存款、创造信用货币维持自身运营。在运行过程中,由于其特殊的行业性质,商业银行也面临着更高的风险,内部控制制度在银行内部是否建立与有效执行,不仅决定着银行自身的生存与发展,甚至会对整个国家的金融安全与稳定造成不利的影响,最终将不利于我国宏观经济的发展。在金融业屡屡出现各类问题的情况下,探讨商业银行在内部控制中出现的问题并积极的寻求解决办法,对提高商业银行内部控制效率、加强对商业银行的监管具有积极的意义。
In recent years, with the rapid development of the financial industry, as an important part of China’s financial industry, banks have become increasingly prominent in importance. As a special business of money management, banks maintain their own operations through extensive absorption of social deposits and creation of a credit currency. In the process of operation, due to its special nature of industry, commercial banks also face a higher risk. Whether the internal control system is established and effectively implemented within the bank not only determines the bank’s own survival and development, but also affects the entire country The unfavorable impact on financial security and stability will ultimately be detrimental to China’s macroeconomic development. Under the circumstance of various problems in the financial industry, it is of great significance to explore the problems that commercial banks face in their internal control and actively seek solutions to improve the efficiency of internal control of commercial banks and strengthen the supervision of commercial banks.