我国商业银行结算业务内部控制系统实证研究  

Empirical Study on Inner Control System of Settling Accounting of Commercial Bank in our Country

作　　者：张同健[1] 简传红[2] 

机构地区：[1]乐山师范学院旅游与经济管理学院,四川乐山614004 [2]重庆大学经济与工商管理学院,重庆400444

出　　处：《兰州商学院学报》2008年第4期95-100,共6页Journal of Lanzhou Commercial College

基　　金：国家自然科学基金(90510016)资助项目。

摘　　要：结算业务是我国商业银行的一项重要业务,对结算业务的内部控制是商业银行内部控制框架的一项重要内容。结算业务内部控制系统的设计可以为结算业务内部控制的实施提供有效的理论平台,而结算业务内部控制系统的设计必须密切联系我国商业银行结算业务内部控制的实践经验与理论指导。因子分析可以为理论模型提供现实性检验,同时揭示了我国商业银行内部控制过程中存在的若干现实性问题。The business of settling accounts is an important business of our country＇s commercial bank, and settle accounts business of the internal control is an important content that the commercial bank inner part controls a frame. The design of settling accounts＇ control system of the business inner part can provide valid theory terrace, but the design of settling accounts＇ control system of the business inner part has to closely contact with the fulfillment experience and theory instruction of the bussiness internal control of our country＇s commercial bank. Factor analysis can provide a realistic examination for the theory model and announced some existent realistic problems in the process of the inner control of our country＇ s cornmercial bank.

关 键 词：商业银行 结算 内部控制 因子分析 

分 类 号：F832.33[经济管理—金融学]