论近代银行防弊制度设计——以上海商业储蓄银行为中心

On the Design of the Irregularity-preventing System of Modern Banks:a case study of Shanghai Commercial Saving Bank from1930's to 1940's

20世纪30年代开始,上海民营商业银行为了控制来自内部的经营管理风险,重视对银行舞弊案件的应急处理,不断加强有关防弊制度的设计。从对上海商业储蓄银行舞弊案件的发生与职员就职期间、职位、薪给等因素的相关分析中可以看出,行员间存在一个易发舞弊的人群。为了应对舞弊,上海商业储蓄银行采取临时性补救措施,在防弊制度设计方面加强人事管理,严格营业规章,规范会计制度,并把提高职员修养作为一种制度性安排。上海商业储蓄银行在信用保险和信用保证制度方面的变革尝试是我国银行业信用保证制度变革的一部分。

In order to control the danger of the inner management Shanghai civil business bank stress the settlement and guard the irregularities case of the banks and reinforce the design of the prevent of the malpratice from 1930＇s. According to the analysis of the irregularities case of such banks and the salary and position of the employee there is a crowd of the tendency of malpraticing. The biggest drawbacks of the bank system that results in such malpractices is the lack of supervision. Shanghai commercial saving bank use temporary measure to make up for the drawbacks. So they improve the personal management, sale system and accountant system. This practice in insurance and special cash security is a part of the reform of modern insurance system.