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随着社会经济的迅速增长,企业的财务内部控制制度逐渐趋于现代化和多样化,商业银行也面临越来越大的市场竞争压力和挑战。为保证商业银行的市场竞争力,商业银行应当将重心集中在建立和完善财务内部控制制度,促进相互制约和监督的内部控制机制的建立,有效的规避金融风险的发生。本文将针对商业银行财务内部控制制度的建立和完善进行初步的探讨。
With the rapid socio-economic growth, the financial internal control system of enterprises gradually becomes more and more diversified. Commercial banks also face increasing pressures and challenges in market competition. In order to ensure the market competitiveness of commercial banks, commercial banks should focus their attention on establishing and perfecting the financial internal control system, promoting the establishment of internal control mechanisms for mutual restriction and supervision, and effectively avoiding the occurrence of financial risks. This article will conduct a preliminary discussion of the establishment and improvement of the financial internal control system of commercial banks.