我国金融企业内部控制在问题及对策.doc

我国金融企业内部控制存在问题及对策 【摘要】近年来一些世界跨国企业倒闭案件，一些地区案按揭等案件金融案件给国家带来经济损失，金融企业内控管理存在风险。世界各国企业内部控制的。央行制定了《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，这些表明我国在企业内部控制规范化方面进入实践阶段。如何构建完善的金融企业内部控制防范金融风险。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.Chinas 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、内部控制的概念 内部控制内部会计控制和内部管理控制，组织结构、职务分离、业务程序、处理手续等因素。结构观点由控制环境、会计系统和控制程序组成整体框架内部控制是由董事会、管理层以及其他员工为达到财务报告的可靠性、经营活动的效率和效果、相关法律法规的遵循等三个目标而提供合理保证的过程，包括控制环境、风险评估、控制活动、信息与沟通、监控等五个相互联系的要素。我国央行制定《商业银行内部控制指引》中规定，内部控制是商业银行为实现经营目标，通