“互联网+”模式下中国银行内部控制研究  

Research on Internal Control of Chinese Banks under “Internet+” Model

作　　者：胡志权 

机构地区：[1]华东交通大学经济管理学院,江西 南昌

出　　处：《金融》2024年第6期1825-1835,共11页Finance

摘　　要：随着我国经济的不断发展,经济全球化与自由化程度不断加深,金融环境正在不断发生巨变。作为组成金融体系的一部分——商业银行,面临着较高的风险。作为企业高效且直接的风险防范体系——内部控制,则是我国商业银行化解外部环境压力,提高自身竞争力的关键所在。本文将以“互联网+”为背景,运用文献分析法与归纳研究法对中国银行内部控制体系以及内部控制环境风险进行研究分析;将运营模式纳入研究范围,围绕内部控制环境五要素对中国银行组织架构与内部控制进行全面分析,并对分析结果进行评价,得出结论:中国银行内部信息传递渠道较窄,效率较低;其机构设置要素、治理结构要素、运营模式要素等指标风险较高;最后,针对各风险点给出相应建议,从而完善其内部控制体系,促进可持续发展。With the continuous development of China’s economy, the degree of economic globalization and liberalization is deepening, and the financial environment is constantly undergoing tremendous changes. Commercial banks, which make up the financial system, face higher risks. As an efficient and direct risk prevention system for enterprises, internal control is the key for China’s commercial banks to resolve the pressure of the external environment and improve their competitiveness. Based on the background of “Internet+”, this paper uses literature analysis and inductive research methods to study and analyze the internal control system and internal control environment risks of the Bank of China. Taking the operation model into the scope of the study, this paper comprehensively analyzes the organizational structure and internal control of Bank of China around the five elements of the internal control environment, evaluates the analysis results, and concludes that the internal information transmission channels of Bank of China are narrow, and the efficiency is low. The risk of indicators such as instit

关 键 词：“互联网+” 内部控制 国有商业银行 中国银行 

分 类 号：F83[经济管理—金融学]