对国有商业银行案件内控与监管难题的新认识

New Recognition on the Inter-Control and Supervision of State-owned Commercial Bank

目前,国有商业银行不断暴出大量金融案件,充分暴露了国有商业银行,在内部控制以及监管上存在的重大问题。本文正是基于现实的迫切需要,对这些金融案件作了大致描述,并通过分析这些案件中的关键环节,来发掘国有商业银行在内部控制及监管建设上存在的难题。以此提出关于加强国有商业银行,内部控制与监管建设的四点新思路:内控制度建设从零散的、静态的、被动的规章,向建立系统的、动态的、主动的体系转变;由重制度建设向制度建设和制度实施并重转变;由重体制改革向重体制改革与观念转变并重转变;由监管部门监管向由监管部门、社会以及市场共同监管转变。

Presently, state-owned commercial banks gradually burst out a series of financial cases, which adequately exposed the big problem on the inter-control and supersion in the banks. The paper based on the reality has made a rough description on those financial cases, then dug for the difficult problem on the inter-control and supervision system construction of state-owned commercial banks through a detailed analysis of critical taches during the cases, and finally brought forward four new thonghts to strengthen state-owned commercial hanks＇inter-control and supervision construction： conversion from scattercd, static, passive regulations to systemic, dynamic, active systems; conversion from attach importance to system building to both system building and system implementation; conversion from attach importance to system reformation to both system reformation and conception change;conversion from supervision department to co-supervison of department, society and market.