论商业银行内部控制有效性的实现

The Validity of Internal Control of Commercial Banks

自20世纪90年代以来,国际上一些历史悠久的商业银行相继因内控不力、违章经营最终倒闭,而我国也有相关的案例发生,这些情况引起了人们的深思。本文经过周密分析,认为发生这种情况的原因在于这些金融机构在经营管理和内部控制方面存在着严重的问题。因此,加强内部控制、提高内部控制的有效性成为我国商业银行今后经营管理的重要工作。本文在分析商业银行内部控制不能得以有效执行的原因的基础上,阐述了商业银行内部控制有效性实现的原则,同时从加强董事会建设、构建科学的内控体系、打造高素质内控队伍、建立风险预警系统等方面提出了商业银行内部控制得以有效执行的配套措施。

Since 1990s, many historic international commercial banks came into bankruptcy due to their weak internal control and operating violation. Such cases also happened in China and have caused people＇s extensive attention. This paper points out that the serious loopholes in those financial institutions＇ operating management and internal control gave rise to their failure. Therefore, for Chinese commercial banks, one of key tasks is to continously enhance the validity of their internal control. Based on why commercial bank＇s internal control cannot be effectively exercised, this paper expounds the principles to realize the validity of internal control and puts forward corresponding measures, such as establishing a powerful board of directors, building a scientific internal control system, cultivating professional talents in internal control and setting up the risk precaution system.