商业银行内控制度完整版建设现.doc

商业银行内控制度建设现状【外文翻译】 The situation of commercial bank internal control system Material Source:《Rationing in Credit Markets with Imperfect Information》 Author:Bester Screening Commercial Banks internal control system, is the commercial Banks internal construction in preventing risks as the goal, take into account the efficiency of the original then, to realize the mutual business post balances, business process of scientific, rational, business variety of risk assessment of each the floorboard of internal rules. The current domestic banking after more than ten years of commercial construction, and has initially established a Set of certain scientific and strict internal control system, initially forming a cross, post restriction, the department authorized points under internal control mechanism, to effectively guard against credit risk and market risk and operation risk played a significant positive role. Banks seriously quite internal control, generally strengthened the internal control and management in the bank management of base besides art1 function sex status, can according to the people's bank of China and the CBRC set ~ series of internal control documents and relevant regulations request, unifies own reality, the internal control group system and method system, supervision and evaluation mechanism on the construction of a difference. If the asset to the risk classification, rating, control of bad assets of the centralized collect dispose. For new issue loans of the feasibility of the demonstration, credit audit separation, track surveillance, to the added non-performing assets the strictly investigate and prosecute, In bank accounting business operation process strictly implements incompatible business phase separation, can enough for bank internal risk status has launched a series of internal control inspection, evaluation activity etc. Can say, each the bank's internal all been set up a set of closely related with their own business operation, the control