商业银行强化内部控制体系建设研究

Study on Improvement of the Internal Control System in Commercial Banks

随着《内部控制基本规范》的颁布实施,中国企业将逐步按照其要求,建立和完善内部控制体系。商业银行作为特殊企业,需要确立"二维"的思考模式,以历史的眼光看待发展过程中存在的问题,以基本规范等文件为现实标准和参照,以发展的观点解决内控体系建设方面存在的问题,按照整体和效率的观点,贯彻"三个认知"和"六项措施",建立既适应外部监管要求又满足商业银行内在发展需要的内部控制体系。

With＂The Basic Norm of Internal Control＂issuing and carrying out,the Chinese enterprises will establish and improve the internal control system according to the request.The commercial bank as the special enterprise should have a＂Two-Divisions＂ thinking module.The one hand is that commercial banks should treat problems using historic view.The other hand is that commercial banks should resolve problems using developing view.It is necessary to establish and improve the internal control system by overall situation and total efficiency according to the Basic Norm of Internal Control and ＂three cognations＂and ＂six measures＂,which can adapt to the regulation rules and internal operating requests.