商业银行内部控制低效的成因及模式重构

Causes of Low Efficiency of Commercial Bank's Internal Control and Re-construction of It

我国商业银行金融风险的产生多是由内部控制低效造成,而内部控制低效又源于控制模式的不规范。因此,研究这一课题具有重要的理论价值和现实意义。为探索提高内部控制效果的有效途径,本文在分析我国商业银行内部控制低效成因的基础上,根据COSO报告和ERM的要求,构建了要素式动态控制的立体模式,并对这一模式的构成及其运行方式等进行了深入研究,为商业银行规范内部控制行为和降低金融风险提供了一种行之有效的管理手段。

Financial risk exposed in Chinese commercial banks comes mainly from low efficient internal control characterized by unsystematic control pattern. Based on the reality of commercial bank＇ s internal control in China, we analyzed what caused its low efficiency and constructed an element dynamic controlling body pattern according to the requirement of COSO and the ERM. Then in a deep going way, we studied the constitutions and the working way of the body pattern, and on which we tried to provide effective way to managing the internal control behavior and to reducing financial risks of the commercial banks.