更新时间：02-25 （刘教授）提供原创文章
摘要：随着金融体制改革的不断发展，我国商业银行在整个社会体系中所担任的角色越来越重，对国民经济发展起着重要作用。商业银行作为市场经济中独立的个体，它的经营状况和整个金融体系的稳定密切相关。而由于内部控制不力所引发的问题，有可能会波及到整个金融体系，造成不可估量的损失。因此有必要加强商业银行的内部控制建设。
本文研究的重点是如何建立一套适合我国国有商业银行发展现状的内部控制体系。全文共分为五个部分：第一部分主要介绍商业银行内部控制的基本理论;第二部阐述我国国有商业银行内部控制体系的发展现状;第三部分分析我国国有商业银行内控体系的存在问题;第四部分提出了完善我国国有商业银行内部控制建设的五点意见。
关键字：内部控制 缺陷 对策
Abstract: With the continuous development of the reform of the financial system, the commercial banks in our country play more important roles in the social system and on the national economic development. Commercial Banks， as the independent individuals in the market economy，the state of their operation is closely related to the stability of the entire financial system. However, due to lack of internal control. The problems caused by lack of internal control may spread to the whole financial system，leading to immeasurable loss. So it is necessary to strengthen the construction of internal control in Commercial Banks
This research is to focus on how to establish a set of internal control system suit to the development situation of China's commercial Banks. The article is divided into five parts: the first part is mainly introduced the theory of commercial Banks internal control, The second part is analyzed the present development situation of commercial Banks internal control system, The third part analyses the weaknesses of our commercial banks; The forth part puts forward five views for the internal control construction of our commercial Banks.
Keywords：Internal control, defects, countermeasure