中国商业银行内部建设控制

近年来我国商业银行频繁发生重大犯罪事件，暴露出我国商业银行业薄弱的内部控制，在建设过程中存在着不少的问题。本文以齐鲁银行骗贷案、华夏银行理财案件为线索，分析案件发生的原因，来梳理我国商业银行内部控制探索实践的过程，以及内部控制管理方面的不足，以期能为我国商业银行的内部控制建设工作提供有效的建议，完善内部控制建设，做实内控监管的作用。

关键词：商业银行；内部控制；文化建设；治理结构；业务控制 

ABSTRACT

In recent years, commercial banks in China encounter major violation frequently, which exposes the weak internal control in the construction of commercial banks. Taking the cases of QILU BANK and HUAXIA BANK for example, this paper not only analyses the reasons of these two cases, but also explores the development of internal control history and the shortages in internal control management. As the conclusion of this paper , the author provides some effective advises to perfect the internal control in commercial banks .

Key words: Commercial bank, internal control, cultural construction, governance structure, operational control 

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