摘 要 商业银行作为世界经济金融发展的风向标，其面对的风险复杂程度高于以往任何时期，稳定而有效的内部控制体系在商业银行的持续发展中发挥着越来越重要的作用。我国农村商业银行（以下简称“农商行”）是由原来的农村信用社改制而来的股份制商业银行，基本承袭了原农村信用社的管理架构、内部控制制度和管理模式，具有很大的风险隐患。因此，建立以风险为导向的农商行内部控制体系具有非常迫切的理论价值和现实意义。 本文从风险管理和内部控制基础理论出发，对两者的关系进行深入分析，以山东省JY农商行为例，对其内控体系现状、存在的问题进行诊断，并挖掘问题形成的原因；在此基础上对JY农商行内部控制体系进行了总体设计和改进，将内部控制机制融入到组织机构中并对组织结构进行了优化，对内部控制环境、控制活动、信息交流、风险评估、监督与纠正五个子系统进行了详细设计；并运用层次分析法和模糊综合评价法对改进后的内部控制体系进行了评价，最后提出了保障该体系正常运行的政策建议。

ABSTRACT Commercial bank as an indicator of the world economic and financial development, the risk facing the complexity is higher than any previous period. Stable and effective internal control system in the sustainable development of commercial Banks is playing a more and more important role. Rural credit cooperatives reform for rural commercial bank (hereinafter referred to as the “bank”). The basic is the management structure, internal control system of rural credit cooperatives and the management pattern, caused the new bank many hidden trouble and crisis. Bank to the real transformation for standardized operation, the risk controllable leading financial institutions, should put the risk-oriented internal control system construction as the key and core work to advance. In this paper, starting from the basic theory of risk management and internal control, in-depth analysis on the relationship between the two, in Shandong province to JY agri-businesses behavior, the problem of the present situation of its internal control system, diagnosis, and the causes of the formation of mining problems. Then, the internal control mechanism into the organization and the organization structure is optimized, the internal control environment, control activities, information exchange, risk assessment, supervision and correction of five subsystems in detail design. On the basis of JY bank internal control system is redesigned and improved, using the analytic hierarchy process and fuzzy comprehensive evaluation method to the improved internal control system is evaluated, and finally bring forward the policy suggestions of security operation.