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美国次贷、欧债危机引发的全球金融危机,已经波及到了实体经济的各个方面,金融机构面临的各类风险也越来越大,巴林银行及世通公司倒闭、安然丑闻、中航油事件引发了全球性内部控制高潮,各国监管机构、理论界和实践界为此进行了大量的探索。本文拟结合国内外内部控制主流发展趋势,探讨我国商业银行内部控制管理和风险控制的构建。
The global financial crisis triggered by the subprime mortgage in the United States and the European debt crisis has spread to all aspects of the real economy. The risks facing financial institutions are also getting bigger and bigger. The bankruptcy of Bahrain Bank and WorldCom, the Enron scandal, and the CAO incident The climax of global internal control, national regulatory agencies, theorists and practitioners have done a lot of exploration for this. This paper intends to combine the development of the mainstream of internal control at home and abroad to explore the construction of the internal control and risk control of commercial banks in China.