我国金融企业内部控制存问题及对策我国金融企业内部控制存在问题及对策.doc

中国最大的论文知识平台 我国金融企业内部控制存在问题及对策 【摘要】近年来接连发生了一些世界跨国知名企业倒闭的案件，这些案件的发生也波及到我国一些地区，致使这些地区在这一时间内发生多起诈骗案，甚至是按揭欺诈等案件。通过这一系列的事实证明金融案件给国家带来了巨大的经济损失，同时也体现出我国金融企业内控管理所存在的巨大风险。在惨痛事实的背景和教训下世界各国都产生了完善金融企业内部控制的构想。央行通过制定了《商业银行内部控制指引》以指导金融企业建立和健全内部控制和防范金融风险的工作。我国财政部也相继发布了《内部会计控制规范—基本规范、货币资金、采购与付款、销售与收款、工程项目》等制度，这些制度的产生表明了我国在企业内部控制规范化方面进入实践阶段[1]。如何构建完善的金融企业内部控制制度等有效方式防范金融风险的产生成为了当前金融企业应当解决的问题。本文就目前我国金融企业内部控制所存在的问题及对策进行分析研究。 【关键词】金融 企业 内部控制 问题 对策 【Abstract】In recent years, a spate of business failures some of the world famous transnational cases, the occurrence of these cases also affected some parts of China, resulting in these areas occurred in this time more than fraud, and even mortgage fraud cases.Proved by the fact that this series of cases to the state finance has brought huge economic losses, but also reflects the internal management of financial enterprises in China there is great risk.In the painful lessons of the fact that under the background and the countries of the world have had a perfect idea of the internal control of financial companies.The central bank through the development of the "Internal Control Guidelines for Commercial Banks" to guide financial institutions to establish and improve internal control and financial risks of the work.China's Ministry of Finance have issued the "Internal Accounting Control Standards - Basic Standards, monetary funds, procurement and payment, sales and receivables, the project" and other systems, these systems have demonstrated normalization of the internal control aspects of the enterprise into practicestage [1].How to build a sound internal control system and other financial enterprises an effective way to guard against financial risks of the current financial enterprises have become the issue should be addressed.In this paper, the current internal control of our financial problems and countermeasures analysis. 【Keywords】Finance Enterprise Internal Control Problem Strategy 一、内部控