我国商业银行资金清算业务内部控制测评体系研究

A Study of Testing and Evaluative System of Internal Control of Capital Clearing in Commercial Banks in China

内部控制是我国商业银行的一项重要管理行为,是商业银行实施风险控制战略的一项有效手段。资金清算业务是我国商业银行的一项常规性业务,因此对资金清算业务的内部控制是我国商业银行内部控制体系的一个重要成分。资金清算业务内部控制系统的设计可以为我国商业银行进一步加强资金清算业务内部控制行为提供有效的理论借鉴,而因子分析可以为理论模型提供可靠的现实性检验,从而揭示了我国商业银行资金清算业务内部控制过程中存在的若干现实性问题。

Internal control is an important managerial behavior and also an effective measure to control risks in commercial banks in our country. Capital clearing is a regular business in commercial banks, so the internal control of capital clearing is a very important part of the inner control system in commercial banks. The design of such a system will strengthen and provide theory for the internal control of capital clearing in banks, and an analysis of factors will provide real tests for the theoretical model. In this way, some realist problems will be exposed in the internal controlling process of capital clearing in commercial banks.