基于验证性因子分析的银行拆入资金内部控制

Inner Control System of Borrowing Capital of Commercial Bank Based on CFA

拆入资金业务是商业银行的一项常规性业务,拆入资金业务的内部控制是商业银行内部控制体系的重要组成部分.验证性因子分析可以对拆入资金业务内部控制体系提供经验性的检验,从而揭示我国商业银行拆入资金业务内部控制过程中的微观机理,为我国商业银行进一步加强拆入资金业务内部控制提供有效的理论指导.

Borrowing capital is a kind of normal business of commercial bank, and inner control for it is certainly an important constituent of the whole inner control system. The CFA may provide empirical certification for this system, and disclose the mechanism of inner control of borrowing capital business. This provides an effective theoretical guide for the commercial banks of China to strengthen the inner control of borrowing capital business.