加强“内部控制”建设——国有商业银行当前应解决的重要问题  

State-owned Commercial Banks in China: their serious problems to be solved

作　　者：符浩 

机构地区：[1]人行文昌市支行,海南文昌571321

出　　处：《海南师范学院学报（社会科学版）》2000年第2期108-111,共4页

摘　　要：文章认为 ,建立健全内部控制是国有商业银行当前应解决的重要问题。为此 ,首先要抓住内部控制机制建设的重点 ;第二要建立健全各项制度 ,夯实内部控制的基础 ;第三要加强组织人事控制 ,建立以权力制约为中心的内控机制 ;第四要强化稽查评价 ,构筑内部控制的坚强“防线”。The author of this paper believes that the establishment and perfection of internal control mechanism in state_owned commercial banks is a major issue which presses for settlement. Therefore, firstly, priority should be given to the key points in the construction of internal control mechanism;secondly,various systems should be instituted and perfected so as to consolidate the foundation for internal control,thirdly,personnel management should be strengthened and the internal control mechanism centering round power restriction should be established;finally,checking and assessment should be boosted to set up a firm defence line of “internal control”.

关 键 词：国有商业银行 内部控制 授权审批制度 财务会计制度 人事控制 内部稽核 

分 类 号：F832.2[经济管理—金融学] F832.33