我国商业银行会计内部控制问题分析
本文根据国外银行会计内部控制的制度的演变，从中国商业银行会计内部控制现状和问题入手，通过分析邯郸农行金库盗窃案的前因后果得到结论，研究我国商业银行内部控制制度对银行经营的影响，就如何优化银行内部控制体系，防范会计风险,确保商业银行稳健经营,提出以下建议：一、营造良好的会计内部控制工作环境。建立有效的会计内部控制组织架构，加强内控意识,形成良好的会计内部控制文化，完善人力资源政策，提高员工的综合素质；二、完善健全会计内部控制制度。提高工作人员金融风险防范意识，规范科学的会计操作流程，创建完善的内部会计监督制度和约束激励机制，促进内部会计控制执行力度；三、健全内控信息交流与反馈机制；四、推行商业银行新会计准则，强化会计内部控制管理水平。
关键词： 商业银行 内部控制 案例分析 对策
毕业论文外文摘要
Title Analysis of commercial banks' internal
accounting control in China
Abstract
In recent years, the rapid development of China's commercial banks,the accounting internal control is an important part and the core control part of the bank's internal control system .Is a necessary measure to prevent accounting risks, protect the safety of operations of banks.With the rapid development of China's increasingly complex economic and social relations, the bank's internal risk is gradually increasing.
In this paper, the evolution of the foreign commercial bank accounting internal control system, starting from and main problems of China commercial bank accounting internal control present situation, get the conclusion through the analysis of the Agricultural Bank of China Handan branch Treasury theft of antecedents and consequences, effects of operation on the bank's internal control system of commercial banks in China, how to optimize the internal control system of banks, accounting risk, ensuring the sound operation of commercial banks, put forward the following suggestions: first, to create a good environment of accounting internal control. Establish the accounting internal control structure effectively, strengthen internal control consciousness, the formation of accounting a good internal control culture, improve the policy of human resources, improve the comprehensive quality of employees; two, perfect internal accounting control system. The staff to improve the financial risk prevention awareness, standardize the accounting operation process of science, constructing perfect internal accounting supervision system, and incentive and restraint mechanisms, to strengthen internal accounting control enforcement; three, improve the internal control information exchange and feedback mechanism; four, commercial banks of new accounting standards, strengthening the management of internal accounting control.
Keywords Commercial Banks, Internal control，Case study，Countermeasure
目 录
1.引言.1
1.1课题研究提出的背景.1
1.2研究的目的和意义.1
2.商业银行会计内部控制的概述.2
2.1商业银行会计内部控制的内涵.2
2.2商业银行会计内部控制的目标.2
2.3商业银行会计内部控制的基本内容.3
3.国外银行会计内部控制的演变.4
3.1国外银行会计内部控制发展历史.4
3.2国外银行会计内部控制发展现状.5
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