论商业银行内控制度的构建要素

商业银行内控制度的缺陷是近年来国内银行各种重大案件频频发生的重要根由。根据银行内控制度的内涵,系统性地分析构建银行内控制度的宏观要素和微观要素,是有效推进我国银行内控制度建设的现实着眼点。文章将经济发展水平、金融深化程度、银行监管体系、银行市场环境作为构建银行内控制度的宏观要素,而将有效的公司治理结构、科学的企业决策机制、严密的业务操作规章、健全的考核激励机制、常规的稽核检查工作和即时的信息监控系统列为构建银行内控制度的微观要素。

Constructive Components of Internal Control Systems in Commercial Banks

Various fatal cases have constantly happened in domestic commercial banks recently, which attributes to the deficiency of internal control systems for the commercial banks. According to the connotation of internal control systems, systematic analysis on the macro and micro components can promote effectively the construction of internal control systems of commercial banks in reality. This paper puts forwart that the macro components include the economic development level, the extent of the financial deepening, the banking regulatory system and the banking market environments, whereas the micro factors consist of the effective structure of corporation governance, scientific decision-making systems of enterprises, rigorous regulation of business operation, integrated assessment and encouragement system, regular auditing and inspecting work and prompt information monitoring system.