摘要:近期，随着我国房地产市场的异常波动，商业银行的个人住房贷款业务开始面临较大风险。本文将从个人住房贷款业务内部控制存在的缺陷和外部环境变化对个人住房贷款业务内部控制影响的两个方面分别进行思考，针对目前我国商业银行在个人住房贷款业务内部控制主要存在的问题，提出加强内部控制的执行力度、建立科学的风险测量技术、完善内部控制的流程、建立中国特色的个人信用体系和完善房屋产权备案制度五项措施去解决。总结出要建立完善的商业银行个人住房贷款内部控制制度，除了要对内部控制本身进行完善和加强执行力度外，还需要根据制度和政策环境的变化不断进行改进，没有一次改进永久完善的内部控制，只有根据环境变化不断改进的相对完善的内部控制。

关键词：商业银行； 内部控制； 个人住房贷款

Abstract:Recently, as China's real estate market abnormal fluctuations, commercial banks personal housing loan business began to face greater risk. In this paper, individual housing loan business from internal control deficiencies and changes in the external environment on the individual housing loan business impact of internal control to consider two aspects separately, in view of China's commercial banks is currently at individual housing loan business major internal control problems, put forward to strengthen the implementation of internal control and set up a scientific risk measurement techniques and improve the internal control flow, set up with Chinese characteristics and the personal credit system and improve the property rights registration system of five measures to solve the problem. Summed up to set up a sound individual housing loans of commercial banks internal control system, in addition to the internal control to improve and strengthen their enforcement, but also required, under the rules and policy changes in the environment continue to improve, there is no perfect time to improve the permanent internal control only in accordance with the continuous improvement of environmental change relative to improve internal controls.

Key words：Commercial banks ; internal control ; individual housing loans