近年来，金融风险不断出现，特别是亚洲金融危机的发生已引起国内外金融界的高度重视和警觉。实践证明，建立健全科学严密的内控机制，是商业银行防范和化解金融风险的主要防线和重要屏障。本文拟对商业银行防范金融风险内控机制的构建问题略作探讨。一、目前我国商业银行存在 In recent years, financial risks continue to emerge. In particular, the Asian financial crisis has drawn great attention and vigilance from the financial circles at home and abroad. Practice has proved that the establishment and improvement of a scientific and rigorous internal control mechanism are the main lines of defense and an important barrier for commercial banks in preventing and resolving financial risks. This article intends to commercial banks to guard against financial risks of internal control mechanism of the construction of a slightly discussed. First, at present, China’s commercial banks exist