城市商业银行内部控制探析——基于杭州联合银行存款失窃案的思考  

Analysis of Internal Control at City Commercial Banks——Thinking based on the Deposit Theft Case of Hangzhou United Bank

作　　者：段凤霞[1] 张敬春 DUAN Feng-xia;ZHANG Jing-chun(Beiing Youth Politics College,Beiing 100102 Capital University of Economics and Business,Beiing 100070)

机构地区：[1]北京青年政治学院 [2]首都经济贸易大学

出　　处：《财务与金融》2018年第3期71-73,83,共3页Accounting and Finance

基　　金：北京市教委社科重点项目<北京高新企业实施信息化管理的风险度量和治理研究>(编号:SZ201510038019);北京社科基金项目(编号:14JGB130);首都经济贸易大学研究生科技创新项目资助

摘　　要：商业银行竞争压力增大,资金运行紧张,银行通过贴息存款的方式来吸引资金,给资金安全带来了巨大的安全隐患。论文基于"杭州联合银行存款失窃案",在舞弊三角理论的基础上进行了拓展,从压力、机会、借口和利益四个方面分析了银行内部人员作案动机,进而深入探讨我国城市商业银行内部控制的不足,并提出相应的对策。Commercial banks have increased competing pressure and tight capital operation.Banks attract funds through interest-bearing deposits,which brings huge security risks to fund security.Based on the＂Theft Case of Deposits in Hangzhou United Bank＂,this paper expands on the basis of fraud triangle theory,analyzes the motives of personnel inside the bank from four aspects of pressure,opportunity,excuses and benefits,and then further discusses the deficiencies of internal control of China＇s urban commercial banks and put forward corresponding strategies with reference significance.

关 键 词：城市商业银行 内部控制 风险防范 

分 类 号：F230[经济管理—会计学]