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中文摘要：
贷款损失准备金制度是我国商业银行审慎经营的一项长效制度，在化解贷款风险方面发挥了重要的作用。贷款损失准备金内部控制体系的设计是提高我国商业银行贷款损失准备金内部控制效率的基础性平台。因子分析可以为理论模型提供可靠性检验，从而揭示了我国商业银行贷款损失准备金内部控制过程中存在的若干现实性问题。
英文摘要：
The reserve system of the loan loss is our country the commercial bank with circumspection conducts of a long effect system, develops an important function in the aspects of dissolving loan risk. Loan loss reserve inner part control system of design is exaltation our country commercial bank loan loss reserve inner part control efficiency of foundation terrace. The factorization can provide a dependable theories model and announced to public thus our country commercial bank loan loss some existent realistic sex problems in the process. sex examination for the reserve inner part control
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