摘 要
随着金融全球化、经济一体化程度的不断深化,国内外宏观经济形势发生了
巨大变化。2007 年爆发的美国次贷危机现已演变成全球性的金融危机，金融危
机的不断蔓延，既威胁着世界经济秩序的安全，也对我国经济的发展产生了重
大影响。浙江省台州市是中国股份合作制经济的摇篮，是中国民营经济发源
地，其起步于维艰之中的地方商业银行正面临着更加激烈的竞争环境和更加复
杂的风险危机。近年来，台州地区商业银行根据自身的核心业务与所面临的关
键风险，不断寻求相应的规避风险的内部控制措施。目前，商业银行内部控制
机制虽有所完善，但各类风险案件仍然频繁发生，资金损失严重，充分暴露出
我国商业银行在其经营活动中仍存在着许多不安全因素，内部控制和风险管理
仍需加强
本文在对台州地区商业银行进行大量调查研究的基础上，对台州地区商业
银行的核心业务与关键风险进行分析，并选取具有代表性的案例进行剖析，针
对商业银行存在的实际问题进行可行性探索，并将内部控制要素与商业银行当
前面临的关键风险相结合，研究规避商业银行主要风险的对策，提出进一步强
化内部控制的措施，旨在为我国商业银行风险控制能力和管理能力的提高提供
借鉴
关键词：商业银行；风险管理,；内部控制
Abstract
With the continuous deepening of financial globalization, economic integration, domestic and
international macroeconomic situation has changed dramatically. In 2007, subprime lending crisis
outbroke, now evolved a global financial crisis, this not only threatened the safety of the world
economic order, but also had a serious influence through Chinese economic development. Taizhou
region was the cradle of joint stock cooperative economic system and the birthplace of Chinese
private economy, local commercial banks born difficultly, now faced more fierce competition
environment and more complex risk crisis. In recent years, Taizhou commercial banks constantly
sought internal control measures to avoid risks on the basis of the risk characteristic and type.
Internal control mechanisms, despite the improvement, were not perfect, because of the frequency
of various risk cases and the serious loss of funds. The business activities of Chinese commercial
banks were still a lot of insecurity, so the internal controls and risk management needed to
strengthen.
This paper based on many investigations of regional commercial bank in Taizhou, then
analysed major risks like credit risk, operational risk and market risk of Taizhou area commercial
banks, their internal control methods and typical cases to explore solutions of the practical
problems. The paper also sought measures to avoid the main risks of commercial banks through
the combination of main risk and internal control elements. Finally, proposed further internal
control measures to provide reference for the improvement of our commercial banks' risk control
ability and management ability.
Key Words：Commercial bank;Risk management; Internal control