商业银行保证金业务内部控制体系研究

A Study on Internal Control System for Security Deposit Business of Commercial Banks

巴塞尔委员会认为内部控制是现代商业银行的本质性管理行为,是商业银行风险控制的有效手段。保证金业务是我国商业银行的一项重要业务,加强对保证金业务的内部控制是提高保证金业务质量的前提条件。保证金业务内部控制体系的设计可以为保证金业务内部控制行为的顺利实施提供必要的理论指导,而保证金业务内部控制体系的设计必须密切联系于我国商业银行保证金业务的现实性实践行为。因子分析可以为理论模型提供可靠性和有效性检验,从而揭示我国商业银行保证金业务内部控制的现实状况。

The Basel Committee considers that the internal control is an essential managing behavior for modern commercial banks, and an effective way of risk control for commercial banks as well. The security deposit business is an important business of commercial banks in our country and internal control should aim at enhancing the quality of security deposit business. Internal control system of security deposit business can provide necessary theoretical guidance for security deposit business and so it should be closely connected with the practice of commercial banks＇ security deposit business. The analysis on factors provides reliability and effectiveness for checking theoretical model, and therefore the financial condition of commercial banks＇ security deposit business can be really shown.