银行内部控制、数字化转型与信贷风险防控效能  

Bank Internal Control, Digital Transformation and Credit Risk Prevention and Control Efficiency

作　　者：池国华[1] 朱俊卿 CHI Guohua;ZHU Junqing(School of Internal Audit,Nanjing Audit University,Nanjing 211815,China;School of Accounting,Xingtai University,Xingtai 054001,China)

机构地区：[1]南京审计大学内部审计学院,江苏南京211815 [2]邢台学院会计学院,河北邢台054001

出　　处：《中南财经政法大学学报》2025年第2期67-81,共15页Journal of Zhongnan University of Economics and Law

基　　金：国家自然科学基金面上项目“银行内部控制与信贷风险的动态防控:基于银企信贷契约视角的研究”(72172061);河北省科技厅创新能力提升计划软科学研究项目“财税政策工具促进与支持河北省企业研发投入的作用机制研究(24457631D)”;教育部哲学社会科学研究重大课题攻关项目“中美跨境会计审计有关问题研究”(22JZD010)。

摘　　要：本文基于沪深两市42家A股上市银行2013—2022年的单笔贷款数据,运用调节效应模型,从银企信贷契约角度实证检验了数字化转型对银行内部控制防控信贷风险效能的影响。研究发现,数字化转型显著提升了银行内部控制对信贷风险的防控效能。进一步地,区分内部控制构成要素发现,数字化转型提升银行内部控制信贷风险防控效能的关键在于改善了风险评估、控制活动、信息与沟通和内部监督的有效性,但对内部环境的作用并不显著;考虑借款企业特征发现,相对于面向国有企业和规模较大的民营企业客户,数字化转型对银行内部控制信贷风险防控效能的提升作用在面向规模较小的民营企业客户时更为显著;考虑地区金融科技环境的影响发现,数字化转型在金融科技发展水平适中的地区对银行内部控制信贷风险防控效能的提升更为显著。此外,在上述研究中均发现数字赋能效应与数字风险效应同时存在。本文的研究结论不仅为数字化转型对银行内部控制防控信贷风险效能的影响提供了经验证据,还为如何进一步深入推进数字化风控建设提供了有益启示。Based on single loan data from 42 A-share listed banks in the Shanghai and Shenzhen stock markets from 2013 to 2022,this paper employs a moderating effect model to empirically examine the impact of digital transformation on the effectiveness of bank internal control to prevent and control credit risk from the perspective of bank-enterprise loan contracts.The study result shows that digital transformation has significantly improved the effectiveness of bank internal control in preventing and controlling credit risk.Furthermore,by distinguishing the components of internal control,it is discovered that the key to enhancing bank internal control effectiveness in preventing credit risk through digital transformation is improving risk assessment,control activities,information and communication,and internal supervision,but has no significant effect on the internal environment.Considering the characteristics of borrowing enterprises,it is found that compared with state-owned enterprises and larger private enterprises,digital transformation has a more significant impact on the efficiency of bank internal control in preventing credit risks when targeting smaller private enterprises.Considering the impact of regional FinTech environment,it is found that digital transformation has a more significant effect on enhancing the effectiveness of bank internal control in preventing credit risks in regions with medium levels of FinTech development.Additionally,all the aforementioned studies found that the effects of digital empowerment and digital risk coexist.The research findings of this paper not only provide empirical evidence for the impact of digital transformation on bank internal control effectiveness in credit risk prevention and control,but also offer beneficial insights on how to further advance the construction of digital risk control.

关 键 词：银行内部控制 数字化转型 信贷风险防控效能 赋能效应 风险效应 

分 类 号：F830.5[经济管理—金融学]