完善我国商业银行内部控制制度的思考  

Thinking on How to Perfect Internal Control System of Commercial Banks of China

作　　者：吴念鲁[1] 

机构地区：[1]中国人民银行研究生部,北京100083

出　　处：《金融教育研究》2011年第1期12-17,共6页Research of Finance and Education

摘　　要：文章阐述了巴塞尔协议所规定的商业银行内部控制制度的主要目的和内容,并对西方某商业银行内部失控案例进行了分析。论述了我国商业银行内部控制制度的目标和原则,并提出要完善公司治理机制和激励约束机制;完善全面风险管理体系;完善会计管理体系和核算原则;实施专业的内部审计和内部评价制度;完善现代化的科技手段和及时的信息反馈机制。The thesis expounds the main purpose and contents of the internal control system of commercial banks by Basel Accord. Case study on the failure of a certain western commercial bank internal control is analyzed. Emphasis of the thesis is laid on the goal and principle of internal control system of commercial banks of China and puts forward prfecting the mechanism of corporate control and incentives;the risk control management system and accounting management system and recording principle;implementing professional internal audit and evaluation system;perfecting mordern technological methods and information feedback mechanism.

关 键 词：商业银行 内控制度 公司治理 会计制度 

分 类 号：F832.33[经济管理—金融学]