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银行的内部控制对于保证银行实现其经营效果,提高效率,促进财务报告的真实可靠性都具有非常重要的意义与价值。而随着现代经济的深入发展,风险管理(尤其是全面风险管理)的理念对银行影响较大,本文在此背景下,理清了风险管理的基本含义、发展历程及其对银行内控的影响,并基于这一视角,分析了当前银行内部控制制度存在的主要问题,提出了一些有针对性的对策措施。
The internal control of a bank is of great significance and value to ensure that the bank realizes its business performance, enhances the efficiency and promotes the true reliability of the financial report. With the further development of the modern economy, the concept of risk management (especially comprehensive risk management) has a great impact on the bank. In this context, the paper clarifies the basic meaning, development history and impact of risk management on the bank’s internal control Based on this perspective, this paper analyzes the main problems existing in the bank’s internal control system and puts forward some targeted countermeasures.