内部控制是一种系统的制度安排,是典型的围绕银行价值最大化目标展开的创造价值的管理活动,好的内部控制体系是商业银行核心竞争力的表现。为了认真研究新的市场定位下农村支行内部控制方略,课题组通过对部分农村支行开展现场调研,剖析内控弱点,提出了可具操作性的改进方案。 Internal control is a systematic institutional arrangement and is a typical management activity that creates value around the goal of maximizing bank value. A good internal control system is a manifestation of the core competitiveness of commercial banks. In order to conscientiously study the internal control strategy of rural sub-branches under the new market orientation, the research group conducted field research on some rural sub-branches to analyze the weaknesses of internal control and put forward some feasible improvement measures.