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1、AbstractChina'seconomyisatanimportanttransitionperiod,thedevelopmentoffinancialmarketsisstillnotperfect,againandagain,especiallylocalorglobalfinancialcrisishit,indicatingthatthecommercialbankisahighriskindustry,it'snotonlytheirownsuccessorfailure,isalsorela
2、tedtoallaspectsofthewholeofmoderneconomiclifeandsociallife.Comparedwithinternationalpeers,theriskfacedbyChina'scommercialbankshavemoreuncertainty,butitalsomeanstheriskmanagementofthebankingsectormorechallenging,fromJuly1988,theBaselCommitteeonBankingSupervi
3、sionintroducedthe"Basel",forthefirsttimeestablishedacompletesetofinternationallyacceptedstandardsofcapitaladequacyratioto16December2010,theBaselCommitteeissued"BaselIII"thefinalversion,from1997People'sBankofChinapromulgatedthe"strengtheninginternalcontrolgu
4、idelinesforfinancialinstitutions"totheChinaBankingRegulatoryCommissionpromulgatedthe"Evaluationofthepilotschemeofinternalcontrolofcommercialbanks"attheendofDecember2004,wefindthatChinesebanksarekeepingthepaceoftheworldcontinuetoexplorenewideasandriskmanagem
5、ent,andvigorouslypromotethegreatchangesininternalcontrols,morethan10years,withBankofChinaastherepresentativeofthestate-ownedcommercialbankstoprudentlyconfrontcomplexinternationalanddomesticfinancialmarketconditions,fullydrawoninternationalexperienceinthedev
6、elopmentoflargebanks,putforwardthetheoryofinnovationonthebank'sriskmanagementandinternalcontrol,riskclassificationandcontrolintermsoftheprinciplehasbeenfurtherrefined.Inthispaper,theuseofstandardizedresearchmethods,combiningtheorylearnedinauditing,managemen
7、ttheoryandthetheoryofmoneyandbanking,throughalotathomeandabroadtocollectandcollatetherelevantliterature,combinedwiththestatusofoperationsofBankofChinaandBankofriskmanagementdependenceofinternalcontrolforfurtherinterpretation,proposedcommercialbankriskmanage
8、mentintheorganizationalstructureoftheinternalII万方数据controlarrangements,jobresponsibilitiesandcorebusinessprocessestosetafewrequirements,butthroughitsowninternalconstraints,externalthird-partymonitoring