摘要：內部控制泛指為提高組織目標實現的可能性而采取的組織、制約、考核和調節企業各類活動的一系列措施、過程和機制。健全有效的內部控制也是商業銀行安全、有序運作的前提和基礎。我國商業銀行在這方面剛剛起步，內部控制機制還很不完善。主要表現在：理論研究滯后，尚未形成系統的理論體系；內部控制的兩大關鍵機制——權力制衡機制和風險機制遠未完善；內審機構缺乏獨立性等等。本文就是從這一點出發，結合內部控制的基本原理、對我國商業銀行的內部控制進行分析和研究，提出了關于構建我國商業銀行內部控制制度的觀點和思路，旨在為我國商業銀行的內部控制建設提供參考。

關鍵詞：商業銀行  內部控制  問題與對策

Abstract: Internal control refers to the organization to improve the possibility of achieving goals and organization, constraints, assessment and regulation of enterprises in the various activities of a series of measures, process and mechanism. A sound and effective internal control of commercial banks, is safe and orderly operation of the premise and foundation of. The Commercial Bank of our country in this respect has just started, the internal control system is not perfect. Mainly displays in: the theoretical research lags behind, has not yet formed a theoretical system; internal control two key mechanisms -- power restriction mechanism and risk mechanism is far from perfection; the lack of independence of the audit institutions and so on. This article is from this point of view, put forward on the development of China's commercial banks internal control system views and ideas, for our country commercial bank's internal control construction provide reference.

Key words: Commercial bank; Internal control; Problems and Countermeasures of