强化内部控制 促进商业银行可持续发展

Strengthen the Internal Control and Promote the Sustainable Development of the Commercial Banks

本文认为,商业银行内部控制是涵盖财务管理、公司治理、会计内控、风险管理等多项内容的系统工程,是全员主动参与的、基础性的管理过程,对金融体系乃至经济的稳定具有重要的意义。目前我国商业银行内部控制的政府推动作用不断加强,国有商业银行改革为内部控制建设奠定了较好的基础,总体上已经形成了较为有效的内部制约机制,银行风险管理和资本管理的水平明显提升。但在公司治理结构、内部控制文化、管理体制、组织结构、评价标准等方面还存在明显的问题,应进一步完善董事会制度,强化内部控制文化建设,建立全面科学的内部风险控制系统,充分发挥内部审计监督和外部监管的作用,并建立和健全内控的组织体系与评估制度。

The author believes that internal control of the commercial banks is a systematic engineering that will cover such areas as financial management, corporate governance, accounting internal control, and risk management. It is a fundamental process of management that all the person concerned will take part in. It is also of great significance for the stability of the financial system, or even the economy as a whole. At present, the government is playing a more important role in promoting the internal control of the commercial banks. And reform in the state-owned commercial banks helps lay a solid foundation for the internal control. Generally speaking, the effective internal constraint system has been formed and the level of risk management and capital management has been improved. But there are still some problems with the internal control of the commercial banks in terms of corporate governance, internal control culture, management system, organizational structure and standard for evaluation. To solve these problems, we should improve the system of board of director, strengthen the construction of internal control culture, build a comprehensive and scientific internal risk control system, give full play to the role of internal audit and supervision and the external supervision, and set up and improve the organization and evaluation system for the internal control.