我国商业银行内部控制制度分析.pdfVIP

摘 要 进入20世纪90年代，金融自由化趋势愈演愈烈，金融创新产品等的飞速发 展使各国银行业所面临的潜在风险不断加大。为了应对日益扩大的经营风险，防 止银行危机的发生，各发达国家商业银行越来越重视内部控制的研究与制度完 善。另一方面，我国在加入 WTO 后于 2007 年全面开放了国内的银行业市场，与 此同时，大型国有银行也加快了海外扩张的步伐。为了在这场激烈的海内外同行 业竞争当中可以立于不败之地，我国商业银行必须要更加重视对内部控制制度的 学习和研究，进一步加强内部管理、强化内部控制，从而提高自身的综合竞争力。 本文就是在这样的背景下，结合 COSO 报告以及中国人民银行颁布的《商业 银行内部控制指引》，明确了商业银行内部控制制度的目标和构成要素。在总结 了我国商业银行内部控制取得的阶段性成果的基础上，深层次剖析了目前仍然存 在的一些问题，特别是内控意识、内控理念、机构设置、制度执行等方面。并在 结合对国外先进银行--汇丰集团的内部控制体系和风险管理组织架构的分析后， 提出了一些完善我国商业银行内部控制体系的建议。 关键词：商业银行，内部控制，风险管理 Ⅰ Abstract Since 1990s, the trend of financial freedom has been intensified, and the rapid development of innovative financial products has made the banking systems of various countries expose to increasing potential risks. For the purposes of better handling the growing business risks and preventing bank crises, commercial banks of developed countries are attaching more importance to the study and improvement of internal control mechanism. On the other hand, China has fully liberalized its domestic banking market in 2007 after accession to the WTO; meanwhile, large state-owned banks are stepping up their outbound expansions. In order to maintain an unassailable position in the fierce peer competition with domestic and foreign banks, it is necessary for China’s commercial banks to pay more attention to study on internal control mechanism, further enhance the internal management and internal control, so as to improve their competitiveness. In the above mentioned background and in conjunction with the COSO Report and the Guidelines for Internal Control of Commercial Banks issued by the Peopl