【正文】 剖析興業(yè)銀行內(nèi)控出現(xiàn)問(wèn)題的原因，最后分析了興業(yè)銀行內(nèi)控體系有效運(yùn)行的措施，作為對(duì)興業(yè)銀行內(nèi)控體系的具體建議。關(guān)鍵詞：內(nèi)部控制；風(fēng)險(xiǎn)管理 ；風(fēng)險(xiǎn)監(jiān)督IAbstract After the reform and opening in China for a long time, due to the low degree of market economy development, on the study of internal control is not much, more is to rely on the quality of practitioners to realize the limited internal the years, the bank with its firstclass development speed, prudent management style, good economic benefit and harmonious home culture won the peers and even the social widespread praise from all walks of , in the back of a huge success, society generale is also facing many internal control loopholes and deficiencies, such as not paying attention, will form the risk of serious hidden trouble, a threat to the security of bank management , to build a suit of society generale practical, effective internal control system bee the priority of the current business article first expounds the basic theory of internal control and the development status of society generale, analyzes the problems existing in the construction of bank internal control this basis, the connotation of the society generale bank internal control system elements are fully described, and further analyze the reason for the bank internal control problems, at last analyses the effective operation of the measures, the bank internal control system in specific advice to the bank internal control the study of the theory of the broadening of the bank internal control, starting from the actual situation of our country faces, and draw lessons from international advanced theory of internal control, and constantly improve the internal control system of the society generale to effectively improve the level of bank risk management, it is very urgent for the longterm development of society generale, very words: Internal control。Risk supervisionII目 錄 引 言....................................................................................................................................1 研究背景和意義........................................................................................................1 研究目的和方法........................................................................................................1 2 內(nèi)部控制概述......................................................................................................................3 內(nèi)部控制的含義及要素............................................................................................3 內(nèi)部控制的含義..............................................................................................3 內(nèi)部控制包含的目標(biāo)和要素..........................................................................3 內(nèi)部控制的發(fā)展........................................................................................................4 內(nèi)部牽制階段..................................................................................................4 內(nèi)部控制階段..................................................................................................5 會(huì)計(jì)控制和管理控制階段..............................................................................5 內(nèi)部控制結(jié)構(gòu)階段..........................................................................................5 內(nèi)部控制整體框架階段..................................................................................5 內(nèi)部控制風(fēng)險(xiǎn)管理階段..................................................................................5 建立內(nèi)部控制的必要性............................................................................................6 科學(xué)管理的要求..............................................................................................6 法律、法規(guī)的要求..........................................................................................6 成本—效益原則的要求..................................................................................6 3 興業(yè)銀行簡(jiǎn)況......................................................................................................................8 興業(yè)銀行特點(diǎn)............................................................................................................8 興業(yè)銀行的發(fā)展........................................................................................................8 4 興業(yè)銀行內(nèi)部控制存在的問(wèn)題........................................................................................10 內(nèi)部控制體系不夠健全..........................................................................................10 在授權(quán)、分權(quán)控制中存在的問(wèn)題................................................................10 在不相容職務(wù)控制方面存在的問(wèn)題............................................................10 在業(yè)務(wù)程序標(biāo)準(zhǔn)化控制方面存在的問(wèn)題....................................................10 內(nèi)部控制沒(méi)有有效實(shí)施..........................................................................................11 在復(fù)查核對(duì)控制方面的問(wèn)題........................................................................11III 人員素質(zhì)控制方面的問(wèn)題............................................................................12 5 造成興業(yè)銀行內(nèi)部控制出現(xiàn)問(wèn)題的原因........................................................................13 銀行管理層對(duì)內(nèi)部控制的不重視..........................................................................13 員工素質(zhì)參差不齊，風(fēng)險(xiǎn)意識(shí)不夠強(qiáng)..................................................................13 管理制度不完善......................................................................................................14 銀行內(nèi)部溝通問(wèn)題出現(xiàn)偏差..................................................................................14 銀行內(nèi)部沒(méi)有建立良好的信息系統(tǒng)............................................................14 銀行內(nèi)部沒(méi)有實(shí)現(xiàn)良好的信息與溝通........................................................15 對(duì)銀行的內(nèi)部監(jiān)管不夠..........................................................................................16 對(duì)銀行內(nèi)部的監(jiān)督力度不夠........................................................................16 銀行內(nèi)部審計(jì)執(zhí)行力度不夠........................................................................17 6 加強(qiáng)興業(yè)銀行內(nèi)部控制的方法........................................................................................19 銀行管理層加強(qiáng)對(duì)內(nèi)部控制的重視程度..............................................................19 提高員工的整體素質(zhì)....................