我国商业银行内部控制评价体系得研究——以JS银行为例.pdf

我国商业银行内部控制评价体系研究 ——以JS 银行为例 摘 要 “十二五”是我国商业银行转型和发展的关键时期，也是财政部、 审计署、银监会、证监会和保监会等国家五部委部署实施《企业内部 控制基本规范》和《企业内部控制配套指引》的起始时期，因此，面 对良好的发展机遇，商业银行如何通过对自身内部控制整体情况进行 全面、系统评价，准确发现内部控制缺陷，进而有针对性的进行完善 和改进，就显得尤为重要。 本文首先通过对管理理论和经济理论分析，研究了其对商业银行 内部控制评价的启示，然后通过对 JS 银行内部控制评价体系的现状 进行分析，指出了JS 银行内部控制评价主体不明确、独立性不强、 组织架构和评价指标体系不完善、评价方法不科学等问题。针对上述 问题，笔者以五部委下发《企业内部控制基本规范》为基础，从企业 内部控制的五要素入手，提出了优化和完善JS 银行内部控制评价体 系的方案，包括明确内部控制评价的基本原则和框架，完善内部控制 评价的组织架构，建立内部控制评价指标体系、采用模糊综合法进行 评价，并通过实证进行检验了其有效性，为我国商业银行内部控制评 价体系相关工作提供了实践参考。 关键词：商业银行 内部控制基本规范 内部控制评价 指标体系 I THE RESEARCH FOR CHINESE COMMERCIAL BANKS INTERNAL CONTROL EVALUATION SYSTEM ——FOR EXAMPLE BY JS BANK ABSTRACT The “12th Five-Year Plan” period is a critical period of transition and development for Chinese commercial banks. It is the starting period of carrying out the “enterprise internal control basic norms” and “Enterprise Internal Control guidelines for five national ministries, such as Ministry of Finance, the National Audit Office, the China Banking Regulatory Commission, the China Securities Regulatory Commission and the China Insurance Regulatory Commission. So, it is great opportunity for the development of Chinese commercial banks. Other words , it is particularly important for Chinese commercial banks that how to control the overall situation of their own internal conduct a comprehensive, systematic reviews, and accurately found deficiencies in internal control, and thus targeted for refining and improving. Firstly, the author researched the revelation of the commercial banks internal control evaluation by analysis of management theory and economic theory. And then, the author