中国上市银行内部控制实质性漏洞分析——基于控制活动的视角

内部控制体系是银行的"免疫系统",如果银行内控体系存在"实质性漏洞"(material weakness),则其公司治理与外部监管的有效性将难以保证,进而增加银行的风险。本文主要基于内部控制实质性漏洞,阐述了上市银行控制活动的内容和特征,从内部控制要素"控制活动"的角度,对上市银行在这个过程中容易出现实质性漏洞的项目进行了详细地分析,进而提出针对性的建议,以期有助于完善我国上市银行内部控制制度建设,有利于上市银行加强风险控制管理。

Internal control system is the ＂immune system＂ of banks, if internal control system of bank exists ＂material weakness ＂, it will be difficult to ensure the effectiveness of corporate governance and external supervision, and then increase the risk of bank. This paper described the concepts of internal control material weakness, and summarized the content and features of control activities listed banks, and had a detailed analysis to places prone to defects for listed bank＇ s internal control elements --control activities, and then make specific recommendations to help improve the internal control system of Chinese listed bank, meanwhile is benefit to enhance risk control and management of listed banks.