上市银行内部控制缺陷认定研究  

Internal Control Deficiency Identification of Listed Banks

作　　者：董卉娜[1] 朱志雄[2] 

机构地区：[1]上海立信会计学院,上海201620 [2]国泰君安证券股份有限公司,上海200120

出　　处：《证券市场导报》2014年第6期57-62,共6页Securities Market Herald

基　　金：教育部人文社会科学研究青年基金项目(10YJC790049);上海市教委科研创新一般项目(12YS152);上海市教委重点建设学科项目(J51701)

摘　　要：本文以2010～2012年我国上市银行内部控制评价报告为基础，研究发现，16家上市银行仅4家制定了详细的内部控制缺陷认定标准，16家银行三年累计认定内部控制缺陷29个，且都为非重大内部控制缺陷。目前上市银行内部控制缺陷认定存在查找范围不统一、认定标准不完善、认定数量和严重程度明显不足等问题。针对这些问题，监管部门应尽快制定适用于银行业的内部控制配套指51及内部控制缺陷认定参考标准体系，并加强内部控制专项检查工作。Based on 16 listed banks from 2010 to 2012, this paper finds that only 4 banks made detailed identification standards, and only 29 non-significant deficiencies were identified by 16 listed banks during three years. The paper also finds that the scopes of finding deficiencies are inconsistent, identification standards are incomplete, identified deficiencies are clearly not sufficient and the degree of deficiencies are clearly improper. To deal with these problems, the regulatory authorities should enact internal control guidelines and identification reference standards system for banking industry, and also strengthen the internal control inspection.

关 键 词：上市银行 内部控制缺陷 认定标准 

分 类 号：F276.6[经济管理—企业管理]