我国商业银行会计系统内部控制的实证研究

The Empirical Study on Inner Control of Accounting System of Commercial Bank in China

会计核算是我国商业银行的一项重要业务,会计系统的安全性是银行风险控制的基础性前提,因此,会计系统的内部控制是我国商业银行内部控制的一项重要内容。因子分析可以对会计系统内部控制体系给予实证性检验,同时揭示了我国商业银行会计系统内部控制过程中存在的现实性问题。

Accountancy＇s check is an important business of our country commercial bank, the safety of accountancy＇s system is a bank risk the foundation of the control premise, therefore, the internal control of accountancy＇s system is our country an important contents of the internal control of the commercial bank. Factorization can to accountancy system in- ner part control the system give the substantial evidence the examination and announced to public in the meantime our country commercial bank accountancy system inner part control the existent realistic sex problem in the process.