【摘要】 随着我国经济的不断高速发展,金融银行业在国民经济中的地位和重要性也日趋凸现,本文从我国国有商业银行内部控制制度的现状分析入手,详细介绍了美国商业银行内控的基本理论,并以此为依据,提出了建立、健全我国商业银行内部控制制度的方法和措施,从而对我国商业银行的发展起到一定的借鉴作用。更多还原

【Abstract】 With the rapid development of Chinese economy,finance industry plays a more and more important role in domestic economy.Beginning with the current situation of internal control of Chinese state-owned commercial banks,this article introduces the fundamental theory of internal control of US banks in details.Based on the theory,this article puts forward a solution of building and perfecting internal control of Chinese commercial banks that can promote the development of Chinese commercial banks.更多还原