防范和化解金融风险,保全金融资产,是当前金融部门亟待研究解决的重大课题,对此,笔者提出如下设想。一、建立内控机制,把好第一道防线防范风险的关键是建立内控机制。银行要建立内控机制,应在借鉴国外经验和做法的基础上,对本行的内控目标、原则、要素、内容、基本要求以及监督,从理论和实践结合上作出概括,坚持遵循实践性、开放性、针对性、前瞻性和讲政治、讲政策、依法管理、稳健经营、权力制衡、程序制约、全过程控制的原则,切实加强和完善内部控制,构筑起牢固的防范和化解风险的第一道防线。(一)建立人本管理体制,防范决策风险。人是生产力中最基本最活跃的因素,事是由人来做的,贷款投向投量的合理与否,安全程度的大小,人的因素是第 Preventing and resolving financial risks and preserving financial assets are important issues to be studied urgently in the current financial sector. To this end, the author proposes the following assumptions. First, the key to establishing an internal control mechanism and taking the first line of defense against risks is to set up an internal control mechanism. On the basis of drawing lessons from foreign experiences and practices, banks should outline the internal control objectives, principles, elements, contents, basic requirements and supervision of the Bank from the combination of theory and practice, and adhere to practicality and openness , Targeted, forward-looking and political, policy, management according to law, sound management, checks and balances of power, process control, the whole process of the principle of strengthening and improving the internal control, and establish a solid first to prevent and resolve risks Defense line. (A) to establish a people-oriented management system to prevent the risk of decision-making. Human beings are the most basic and most active factor in productivity. Things are done by people. The rationality of whether or not the loans are cast into consideration, the degree of security, and the human factor are