从新会计准则视角看商业银行内部控制的完善

Perspective from the New Accounting Standards for Commercial Banks to Improve Internal Control

财政部颁布的新会计准则对商业银行影响很大。这种影响不仅涉及商业银行的业务处理流程,还涉及相关的内部控制。针对新准则完善商业银行内部控制的思路有以下几方面:有计划、分步骤完善商业银行自身信息与沟通机制;改革监管方式与内容,完善监督检查机制;完善风险识别与控制制度;规范控制活动;优化控制环境。

After the financial crisis, perfect the internal control of the business bank of our country becomes the hot topic. This paper tries to new accounting standards of commercial Banks, and perfect the internal control is discussed in this paper. New accounting standards promulgated by the ministry of commercial bank's influence. This effect is not only related to the business process of commercial Banks, but also related to the internal control. Based on the analysis of the new standards for commercial Banks to bring many changes, on the basis of internal control theory, discusses the framework of our reform of commercial Banks internal control, and then puts forward some influence in commercial Banks internal control.