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商业银行的内控管理体系的构建体现在内部控制职责建设、内部控制措施和保障,以及评价和监督等方面。健全的管理体系可以保障商业银行业务的正常运行和实施。现阶段我国商业银行内控管理体系还存着诸如意识不足、管理观念落后、制度不完备、执行力度不强、监督管理不到位等诸多问题,而这些问题的存在制约着商业银行健康快速的发展。对此需要给予这些问题足够的重视,并且从制度、文化、管理机制等方面进行改变,建立起强有力的商业银行内控管理体系。
The construction of commercial bank’s internal control management system is reflected in the construction of internal control responsibilities, internal control measures and guarantees, as well as evaluation and supervision. A sound management system can guarantee the normal operation and implementation of commercial banking. At this stage, there are still many problems in the internal control system of commercial banks in our country, such as lack of awareness, backward management concepts, incomplete systems, weak execution, inadequate supervision and management, etc. These problems restrict the healthy and rapid development of commercial banks. In this regard, these issues need to be given enough attention, and from the system, culture, management mechanisms and other aspects of change, and establish a strong internal control system of commercial banks.