我国城市商业银行内部控制研究

摘要

In recent years , with the deepening market economy system and the shareholding system reform , China banking in-dustry has been developing rapidly .Especially a lot of city commercial banks excessively focus on business expansion , and ignore the importance of risk management , which lead to frequent financial cases .In this environment , internal control of city commercial bank seems very important .The effective internal control can not only help banks away from risks , but also reduce the loss of the bank when the risk comes and control the risk in the second line of defense .%近年来，随着市场经济体制的不断深入与股份制改革的完成，我国银行业发展迅速，尤其是很多城市商业银行过分注重业务扩张，忽略了风险管理的重要性，进而导致金融案件频频发生。在这种环境下，我国城市商业银行内部控制显得尤为重要，有效的内部控制不仅能够帮助银行远离风险，更能在风险来临时降低银行的损失，及时将风险控制在第二道防线。