完善金融安全保障体系、防范金融风险以确保经济较安全已经是发展中国家，
甚至全世界急需研究的内容。因此，如何正确认识我国商业银行发展面临的不
稳定因素，建立完整、有效又安全合理的内部控制体系需要采取的措施与对策，
就成了现实中最严重的课题和一项长期的任务

本文以中国银行 XT 分行为研究对象，展开了一系列的调查研究，通过研究
中国银行 XT 银行内部控制，发现其内控存在很多缺陷与不足，比如控制环境不
够好，风险评估体系不完善，组织架构不合理，没有先进的人力资源体制，监
督人才匮乏，内部审计作用也得不到有效的发挥，信息化水平也需要继续提高

针对以上问题，本文结合 XT 分行的实际现状，在中国银行内控系统的总体框架
基础上，以有效性、全面性、审慎性、相对独立性这四项原则为前提，提出了
优化内控的多项策略，提出构建合理的组织架构，加强员工的内控意识培养和
内控文化建设，加强业务环节风险控制，加强人力资源建设和信息化建设等

并结合 XT 分行的实际情况提出了优化内控体系的措施与策略

本文从中国银行 XT 的实际出发，针对其内控现状提出相应的优化措施，对
于其内部控制的完善具有实践意义

关键词: 中国银行 内部控制 完善II
Abstract
In recent years, the global economic crisis has erupted frequently and the
world&39;s financial markets have become volatile. Good internal control can
fundamentally provide core competitiveness for commercial banks, to ensure the
safe operation of the banking system. Improving the financial security system and
preventing financial risks in order to ensure economic security is already an urgent
need for developing countries，even the world needs to study the content. Therefore,
how to recognize the unstable factors correctly faced by the development of
commercial banks in China, to set up a complete, effective and safe and reasonable
internal control system needs to take measures and countermeasures, has become the
reality of the most serious issues and a long-term task.
In this paper, the Bank of China XT branch as a research object, launched a
series of research, through the study of Bank of China XT bank internal control,
found that its internal control there are many shortcomings and deficiencies, such as
the control environment is not good enough, the risk assessment system is imperfect,
organizational structure is unreasonable, there is no advanced human resources
system, a chronic shortage of qualified personnel, the role of internal audit can not
be effectively played, the level of information still needs to improve. In view of the
above problems, this paper, based on the actual situation of the XT branch, puts
forward the principle of optimizing the internal control on the basis of the four
principles of validity, comprehensiveness, prudence and relative independence on
the basis of the overall framework of the internal control system of the Bank of
China Strategy, put forward to build a reasonable organizational structure, to
strengthen the internal awareness of staff training and internal control culture,
strengthen business links risk control, strengthen human resources construction and
information construction. Combined with the actual situation of XT branch put
forward the measures and strategies to optimize the internal control system.
This paper puts forward the corresponding optimization measures for the
internal control of China Bank from the reality of Bank of China XT, which is of
practical significance to the improvement of its internal control.
Keywords: Bank of China; Internal Control ; ImprovementIII
目 录
摘要..........I
Abstract....II
第 1 章 绪论..........1
1.1 选题背景及研究意义.......1
1.1.1 选题背景.....1
1.1.2 选题意义.....1
1.2 国内外文献概述...2
1.2.1 国外研究现状.........2
1.2.2 国内研究现状.........3
1.3 论文内容和研究方法.......5
1.3.1 论文内容.....5
1.3.2 研究方法.....6
1.4 本文创新点...........6
第 2 章 内部控制与风险管理理论7
2.1 内部控制相关理论 ...7
2.1.1 内部控制理论发展阶段 .7
2.1.2 商业银行内部控制的涵义发展历程..........9
2.1.3 商业银行内部控制的相关理论....10
2.2 商业银行风险管理的相关理论.10
2.2.1 商业银行风险定义和类型...........10
2.2.2 商业银行风险管理...........11
2.3 内部控制与风险管理旳关系.....12
2.4 内部控制的构成.13
第 3 章 中国银行 XT 分行内控工作现状及问题..........15
3.1 中国银行 XT 分行简介...15
3.2 内部风险控制现状.........15
3.2.1 中国银行 XT 分行内部控制体系.15IV
3.2.2 中国银行 XT 分行内部控制运行模式....17
3.3 内部风险控制存在的问题.........18
3.3.1 内部控制组织架构的缺陷.......19
3.3.2 风险评估流程不全面...20
3.3.3 内部控制落实不到位...21
3.3.4 人力资源管理低质低效...........22
3.3.5 信息交流与沟通不畅...
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