本文先针对内部控制的理论进行学习和掌握，分析针对商业银行开展内部控制的要
素；随后通过战略分析的方法，通过剖析山东省菏泽市农村商业银行的内部结构，对其
可能存在的去缺点及机遇和挑战，并利用 SWOT 分析表的形式对菏泽农村商业银行所存在
的问题进行总结，认为菏泽农村商业银行在内部控制部分仍有组织结构混乱、控制活动
违规严重、信息沟通不畅、风险评估体系不完善、风险评估单一化、风险评估的技术与
方法落后、风险意识淡薄、缺乏内控文化、缺乏人员激励控制机制等；再次，文章以对
具有代表的花旗银行、汇丰银行和德意志银行等国外商业银行的内部控制建设情况进行
参考，介绍它们在内部控制方面的做法，认为它们在组织机构设计突显监督机构的权威
性、具有严格的授权与审批制度、重视信贷风险的识别与防范工作、内部控制方法的多
元化、信息化技术的深入应用方面的做法是十分可取的，这样也可以为菏泽农村商业银
行在此方面提供一定的参考，文章的最后通过对商业银行存在的问题提出合理化的对策
在本文的观点中，根据当前菏泽农村商业银行内部控制的特点及其存在的一系列问
题，有必要做出以下改善：其一，进行组织架构的优化，包括建立现代化商业银行公司
治理结构、建立健全内部控制企业文化建设、完善内部控制制度与激励控制制度、加强
内审制度并强化监督环节等方面；其二，建立健全农村商业银行内部控制的风险评估体
系，包括提升风险评估人员的综合素质、加强管理层对风险评估的重视度、提升风险评
估内容的全面性、加强定量分析法在风险评估中的应用等方面；其三，建立健全控制活
动体系，包括严格按照规定的内部控制活动制度、加强内部控制活动措施的执行力度、
完善分层管理体制、提升内控活动的系统性等；其四，完善信息沟通机制，包括信息系
统要涵盖经营管理的全过程、建立灵敏完整的信息反馈系统、加强各部门之间的信息的
交流与沟通等
关键词：菏泽农村商业银行；内部控制；对策；SWOTTHE RESEARCH OF THE INTERNAL CONTROL
COUNTERMEASURE ABOUT HEZE RURAL
COMMERCIAL BANK BASED ON SWOT ANLYSIS
ABSTRACT
Internal control mechanisms are an integral part of rural commercial banks internal
control Heze construction of a series of risk control Heze rural commercial banks to achieve
business objectives and operational activities of internal employees are engaged in the
implementation of system management and mutual restraint the method of supervision, the
sum of the measures and procedures. Heze rural commercial banks, because of its traditional
Heze restructuring of rural credit cooperatives, not only property rights need to be converted,
the management system needs to be reformed, and therefore greater pressure to improve
internal control in the face. Therefore, by the internal control theory to learn and master, the
internal control Heze rural commercial banks SWOT analysis in order to identify the
problems of the bank&39;s internal controls and propose appropriate measures, it is necessary,
which helps rural commercial Heze Bank as soon as possible to optimize internal controls,
improve the comprehensive competitiveness, provide better financial services to the public in
Heze.
Firstly, on the theory of internal control to learn and master, analysis of commercial
banks to develop elements of internal control; secondly use SWOT method, rural commercial
banks in Heze City, Shandong Province advantage of internal controls, weaknesses,
opportunities and threats Full analysis and use in the form of SWOT analysis table of Heze
rural commercial banks to summarize the problems that exist in Heze rural commercial banks
internal control structure chaos, control activities serious violations, poor communication, risk
assessment system is not improved risk assessment single, techniques and methods of risk
assessment backward, risk consciousness, lack of internal control culture, the lack of
incentive control mechanism; again, the article internally in the United States, Britain and
India, led by foreign rural financial institutions to control the situation reference is to
introduce their practices in internal controls that are designed to highlight the organization&39;s
authoritative oversight bodies, with strict authorization and approval system, with emphasis
on preventive work to identify credit risk, diversification of the internal control methods,
information practices depth application of technology is very desirable, is also worth Heze
rural commercial banks to draw on; Finally, Heze rural commercial banks have problems, putforward reasonable proposals.
This paper argues that, for the current Heze rural commercial banks internal control
problems that exist, it is necessary to make the following improvements: First, to optimize the
organizational structure, including the establishment of a modern corporate governance
structure of commercial banks, establish a sound internal control building of enterprise culture
improve the internal control system and excitation control system, internal audit system and
strengthen supervision to strengthen the links and so on; Second, establish and improve the
rural commercial bank risk assessment system of internal control, including risk assessment
enhance the overall quality of staff, strengthen risk management emphasis on assessment,
improve risk assessment comprehensiveness of the content, to strengthen the quantitative
analysis in the risk assessment and so on; Third, establish and improve the system of control
activities, including activities in strict accordance with the system of measures for internal
control activities, strengthen internal control provisions enforcement, improve the hierarchical
management system, improve systemic and other internal control activities; Fourth, improve
information exchange mechanisms, including information systems to cover the whole process
of management, the establishment of a complete sensitive information feedback system,
strengthen the department&39;s between the exchange and communication of information.
KEYWORDS: rural commercial ba
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