精选优质文档-倾情为你奉上【摘要】分析了强化金融系统内部控制机制的必要性，阐述了商业银行内部控制的基本内容和构成要素，强调建立内控机制应遵循的主要原则和注意的重点环节。【关键词】金融风险；商业银行；内部控制；机制中图分类号：F830.2文献标识码：C文章编号：1002-1663(2002)03-0166-03 Perfect Internal Control of Financial System to Avoid Financial Risks ZHAO Yue-hua1,XU Ting2 (1.Agricultral Bank of Heilongjiang,Harbin , China; 2.Heilongjiang Electric Power Research Institute ,Harbin , China)Abstract：Justifies the necessity to reinforce the internal control of financial system,describes the elementary fu
