基层一线是银行业务经营的第一阵地,也是风险防控的第一道防线。内部控制重在基层。近年来,受经济下滑等诸方面因素影响,信用风险陆续暴露,操作风险事件逐步增多,不良贷款及案件呈上升趋势,各种潜在的问题和矛盾逐渐显现,基层行内部控制建设面临着严峻的挑战。 Grassroots front-line banking business is the first position, but also the first line of defense prevention and control. Internal control focuses on grassroots. In recent years, due to the economic downturn and other factors, credit risks have been gradually exposed, operational risk events have been gradually increasing, non-performing loans and the number of cases have been on the rise, and various potential problems and contradictions have gradually emerged. The internal control of grass-roots banks faces a serious challenge.