浅析我国商业银行内控制度的现状问题和对策.doc

浅析我国商业银行内控制度的现状，问题和对策 摘 要: 从1995年的巴林银行倒闭案，到1997年底的亚洲金融危机，再到2008年9月爆发的全球金融危机，了解到世界资本市场一直是脆弱而充满风险的。登上国际舞台的我国商业银行迫切需要通过加强内部控制建设来提高防范，发现和纠正重大系统风险和舞弊风险的能力。选取了中国沿海和内陆各个实力层面具有代表性的商业银行内部控制建设相关数据以及近年来我国商业银行发生的违规舞弊案例进行调查。从内部控制的有效性和合理性这两个全新的角度切入，展开深入研究，发现了我国商业银行在很多环节都存在着很严重的漏洞。这些漏洞几乎涵盖了COSO整体框架理论中的五个组成部分，即内控环境，风险评估程序，控制活动，信息系统和沟通以及对内部控制的监督评价。最后，结合国外商业银行的经验，并进行了大胆的创新，分别从这五个角度对我国商业银行内部控制建设提出了相应的对策和建议。 关键词: 我国商业银行；内控制度；组织结构；授权审批；风险控制 Analysis on the Status，Problems and Tactic of the Internal Control in Chinese Commercial Banks Abstract: Its know that the global capital markets have been fragial and risky from the collapse of Barings Bank in 1995,the Asian financial crisis in the end of 1997,and the global financial crisis in September 2008.With international expantion,Chinese commercial banks needs to improve the abilities of preventing,discoverying and correcting the significant systemic risk and fraud risk by the help of sthengthening internal controls.Various representative Chinese commercial banks in different strength levels from both coastal and inland of China have been selected,whose control construction-related data as well as fraud cases have been investigated.Studied from two new angles of effectivity and rationality of internal controls,lots of serious loopholes have been found in many segments of Chinese commercial banks.These loopholes almost covers all the five somponents of the COSO internal control theory,as are internal control enviroment,risk assessment procedures,control activities,information systems and communication as well as the supervision and evaluation of internal control.Finally,corresponding countermeasures and suggestions have been brought in separately from the five angles of internal control,combined with the experience of foreign commercial banks and bold innovation. Keywords: chinese commercial banks;internal control; organizational structure; authorization system;risk Control 目 录 绪 论 3 第一章 我国商业银行内部控制的现状 4 1．1 关于内部控制 4 1．2 我国商业银行内部控制的基本状况