中文摘要：

2008年美国爆发了以次贷危机为诱因的金融危机,导致了数十家商业银行相继破产、倒闭或者被收购,其中就包括拥有百年历史的雷曼兄弟（Lehman Brothers Holdings Inc）。有着雄厚实力的摩根大通（J P Morgan ChaseCo.）、花旗银行（Citibank,N.A）同样遭受了巨大损失。使美国经济遭遇了上世纪大萧条以来的巨大打击,且波及世界经济。与商业银行运营的的安全性、稳健性密切相关的内部控制制度的设计与内部控制信息的披露就显得尤为重要。

英文摘要：

The U.S. subprime mortage crisis was a set of events and conditons that led to the 2008 financial crisis. During this crisis, dozens of commercial banks have been bankrupt, closing down or being acquired, including Lehman Brother Holdings Inc, a centuries-old global financial services firm. Other firms like JPMorgan Chase ＆ Co. and Citibank N.A have also been seriously disvantaged. The financial crisis has had wide ranging and long-term implications for the world and US economies. Therefore, the safty and robutness of the banking operation, and the internal control system design and the informatin disclosure are of great importance for commercial banks.