商业银行内部会计控制的规范研究

商业银行内部会计控制，应当按照有效性、审慎性、全面性、及时性及独立性原则构建。我国商业银行内部控制制度的基本框架。可从组织控制、人员控制、业务控制、会计制度、授权审批制度、合规合法性控制、计算机系统风险控制等方面进行。参照巴塞尔精神与我国的《指导原则》，借鉴美、日、德等发达市场经济国家成功的商业银行内部控制实践，促进商业银行科学有效的内部控制制度的建立健全，最终实现银行体系安全与效率的目标，应是我国商业银行制度改革的必由之路。

On Internal Accounting Control of Commercial Bank

The internal accounting control of commercial bank should be in accordance with the effectiveness, prudence, comprehensiveness, timeliness and the principle of the independence in construction. The basic framework oir China＇s commercial banks interhal control system can be set up in organization control, personnel control, operational control, the accounting system, authorized examination and approval system, the legitimacy of regulatory control, computer systems risk control. Consulting Basel spirit and China＇s ＂guiding principle＂ , referring from successfully practice of developed economic countries such as United States, Japan, Germany, to promote commercial banks to set up and enhance scicntific and effective system oir internal control and ultimately realize security and efficiency of bank system wilt be the only way for China＇ s system.