商业银行二级分行“扁平化改革”后的内控管理

The Internal Control and Management of Commercial Bank’s Secondary Branch after "Flat Reform"

作为推动经营发展的一种制度创新,扁平化改革在提高市场反应速度进而提升经营效率和效益等方面已经取得了明显成效。但与此同时,由于扁平化改革对内控管理工作未给予足够的重视,使其成为经营管理中最薄弱的环节,这种状况已经对二级分行的持续健康发展造成了不良的后果。在深入剖析扁平化改革后二级分行内控管理工作存在问题的基础上,本文提出根据当前内外部经营环境的变化,重新构建由内控管理的决策部门、建设部门和执行部门等组成的完整的内控管理体系,增强内控管理的针对性、前瞻性和有效性,成为提升内控管理水平并确保业务健康发展的关键。

As a system innovation to promote business development, the flat reform has already achieved remarkable results in improving the reaction speed and thus improving market efficiency and effectiveness. At the same time, because the internal control and management does not been given enough attention by the flat reform, it becomes the weakest link in the business management. This situation has already caused adverse consequences in the sustained and healthy development of the secondary branches. Based on the analysis of the problems in internal control and management of secondary branches after flat reform, the article proposes, according to the changes in the internal and external circumstance of the business, to rebuild a complete internal control and management system which consists of decision-making, building and executive departments. It＇ s the key to enhance the relevance, forward-looking and effectiveness of internal control and management for raising the level of the internal control and management and ensuring the healthy development of the business.