商业银行内控管理体系的构建  

Construction of Internal Control Management System in Commercial Banks

作　　者：华增凤[1] 王品正[1] 

机构地区：[1]南京审计学院,江苏南京210029

出　　处：《审计与经济研究》2006年第4期90-92,共3页Journal of Audit & Economics

摘　　要：内控文化与内控制度是构建商业银行内控管理体系的两个重要支柱。内控文化是内控制度有效执行的基础,而内控制度又是传播和提升内控文化的最好载体,两者相互依存、相互渗透。只有将它们进行有效的链接才能提高商业银行内控管理的执行效果。Recent cases of financial crimes make people re-consider the internal control management system in commercial banks. This paper maintains that internal control culture and internal control system are the two primary pillars of constructing internal control management system in commercial banks. The former is the basis of effective execution of the latter while the latter is the best load of disseminating and improving the former. They are both interrelated and penetrated into each other. The better integration of them will improve the performance of internal control in commercial banks.

关 键 词：内控文化 内控制度 内控管理体系 

分 类 号：F830.2[经济管理—金融学]