论《商业银行内部控制指引》的有效实施

The Effective Implementation of the“Guidance to Commercial Banks Internal Control”

《商业银行内部控制指引》是我国商业银行构建内部控制制度和内部控制制度执行的重要规章。《指引》有效实施的外部环境还存在哪些问题?现有以《指引》为主导的内部控制制度本身还存在哪些问题?分析这些问题的基础上,阐述如何进一步完善我国商业银行内部控制制度和促成这些制度的有效实施。

＂Guidance to Commercial Banks Internal Control＂ is an important regulation for commercial banks to design and execute their internal control systems. Are there any external problems affecting effective implementation？ Are there any problems in the regulations？ This paper will expound how to perfect the internal control systems and enforce the effective implementation of these systems based on the analyses of above problems.