上市银行内部控制实质性漏洞研究述评  

作　　者：瞿旭[1] 瞿言卿[1] 应旭婧[1] 

机构地区：[1]西南财经大学会计学院,四川成都611130

出　　处：《浙江金融》2011年第6期63-67,共5页Zhejiang Finance

基　　金：国家社会科学基金项目<中国上市银行内部控制实质性漏洞评价体系与风险预警机制研究>(项目批准号:10CJY012);教育部人文社会科学研究青年项目<中国上市银行内部控制实质性漏洞信息披露机制研究:基于公司治理及银行监管视角>(项目号:09YJC790219)的阶段性成果

摘　　要：上市银行是金融体系中的核心组织,是维护金融安全、促进经济持续发展的重要基础。实质性漏洞是银行内控"免疫系统"中的脆弱环节,它的存在使银行公司治理和外部监管的有效性难以保障,在加强宏观监管的背景下,对其展开深入研究具有重要的理论及现实意义。本文对国内外实质性漏洞的研究进行了梳理与述评,并对如何构建上市银行内控实质性漏洞评价体系和风险预警机制提出了研究设想,以期对深化金融体系改革和加强金融创新研究有所启示和帮助。Listed commercial banks are the core of the modern financial system,playing an extremely important role in the process of economic globalization and financial integration.Therefore,stable management of listed commercial banks paves the foundation of preventing financial risk,maintaining stability of financial security and promoting national economic growth.Nevertheless,stable management is largely linked to its internal control.Material weaknesses are the weakest part in the ＂immune system＂ of banks internal control.Consequently,the existence of material weaknesses makes corporate governance and supervision vulnerable.Based on the related study on material weaknesses,we propose the idea on how to efficiently construct valuation system of internal control in listed banks which propel advancement of deepening financial reform and strengthening financial innovation.

关 键 词：上市银行 内部控制 实质性漏洞 金融风险预警 

分 类 号：F830.33[经济管理—金融学]