好评回答

•     银行是以经营货币为特征的金融企业，具有高负债、高风险的特征。银行内部控制是一种自律行为，是为实现经营目标，防范风险，通过制定和实施一系列制度、程序和方法，对内部机构、职能部门及其工作人员从事的经营活动及其业务行为进行规范、牵制和控制，是对风险进行事前防范、事中控制、事后监督和纠正的动态过程和机制。
       Bank monetary operations characterized by financial enterprises, with a high debt, high-risk characteristics。
     Bank of internal co ntrol is a discipline, is to achieve the operational objectives, risk prevention, through the development and implementation of a series of systems, procedures and methods for internal organs, departments and their staff to engage in business activities and business conduct standardized, contain and control of risks precautions, a Chinese control, After monitoring and corrective dynamic process and mechanisms。
       随着金融体制改革和入世后经济金融环境的变化，商业银行的经营风险日益暴露。最近人民银行根据巴塞尔银行监管委员会1998年颁布的《银行内部控制制度框架》，在借鉴和吸收国际先进经验的基础上，公布了当前我国银行监管的最新文献《商业银行内部控制指引》，分别对内部控制的基本要求、授信的内控、资金业务的内部控制、存款及柜台业务的内部控制、中间业务的内部控制、会计的内部控制、计算机信息系统的内部控制、内部控制的监督与纠正进行了说明，其中心内容就是要求各家商业银行加强内部控制，切实防范银行风险。
      近几年工商银行××市分行业务快速发展，截止2004年9月底，各项存款238。54亿元,贷款208。84亿，综合经营绩效排名总行二级分行第二名。但是我们也必须清醒地看到，我们工商银行的内控机制建设才刚刚起步，在今后一段时间里，认真审视工行内控机制建设的薄弱环节，消除内部控制的风险隐患，创造良好的内部控制文化，建立有效适度的内部控制体系，在工行的经营管理过程中显得尤为重要。
       With the financial system and the WTO accession economic and financial environment changes, the risks of commercial banks increasingly exposed。
       Recently the People's Bank under the Basel Committee on Banking Supervision, 1998 promulgated "bank internal control systems framework," in reference and absorb advanced international experience, the current China's banking supervision published updated documentation "commercial banks internal control guidelines," each of the basic internal control requirements, the internal control systems, financial operations of internal control, deposit and counter operations of internal control, intermediate business internal control, accounting internal control, computer information systems of internal controls, supervision and internal control to correct a statement, the central element is required commercial banks to strengthen their internal control families, and to prevent bank risks。
       In recent years, ICBC ×× City branch business developed rapidly , the closure of the end of September 2004, the deposits 238。
    54 billion, loans 20。  884 billion, ranking the performance of the integrated operating second branch office levels。
     But we must also see clearly that the internal control systems of our Industrial and Commercial Bank of China building has just started, the next time to take a closer look at the construction of the internal control systems weaknesses and eliminate the risk of internal control problems, and create a good internal control culture, the establishment of an effective internal control system, in the line of the management process is particularly important。
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  安*** 2019-04-25 22:41:44 0 评论