商业银行的内部控制及其与银行监管的协调

Internal Control of the Commercial Banks and the Reconciliation with Bank Supervision

现代商业银行的管理越来越强调内部控制制度的建立。本文以银行风险为线索。首先从商业银行发展的客观现实出发,探讨建立商业银行内部控制制度的必要性。并从巴塞尔银行监管委员会对建立商业银行内控制度具体要求的启示中,得出建立商业银行内部控制制度与监管当局的监管协调起来。提出在国际银行业管理强内控、弱监管的趋势下,在金融市场发展不完备的环境下,我国商业银行需加强监管,强化内控的政策建议。

The management of modern commercial banks is putting more and more emphasis on the establishment of the internal control system. With the banking crisis as the clue, based on the objective reality of the development of commercial banks, the paper discusses the necessity to setting up the internal control system in commercial banks inspired by the detailed requirements of the Basel Bank Supervision Committee over the establishment of the internal control in commercial banks. Finally, it emphasizes that the establishment of the internal control in commercial banks must be in harmony with the supervision from the authorities. In the tendency of strong internal control and weak supervision in the international banking management, the advice is given to provide both strong internal control and supervision in the environment of incomplete development of financial market.