商业银行价值创造导向型内部控制评价体系研究

Study on the Value-oriented Internal Control Assesment System of Commercial Bank

随着金融环境的变化,国内商业银行的内部控制需要从财务报告导向逐步向价值创造导向转型。本文吸收了管理学中内部控制为价值创造服务的观点和价值链管理的主要思想,从评价标准、指标体系、组织方法、评价模型等方面阐述了如何在商业银行建立价值创造导向型内部控制评价体系。

With the changes of financial environment, the objective of internal control in Chinese commercial bank should be transformed from financial-statement-oriented to value-oriented. Based on the value-oriented internal control and value chain theory, the paper studies the internal control assessment system of commercial bank in terms of the standard, index, organization method and model of the assessment.