人民银行分支机构内部控制评价研究文献述评

Literature Review on the Evaluation to Internal Control in People's Bank Branches

人民银行是国家重要的金融调控机关和金融市场规制机关,肩负制定与执行国家货币政策、维护国家金融稳定和提供金融服务三大基本职能,在国家金融调控和金融市场规制方面发挥重要作用。银行内部控制评价是全面了解银行内部控制设计与运行情况、发现银行内部控制存在问题、完善银行内部控制体制机制的重要环节。人民银行内部控制评价研究文献较多,现有研究成果主要体现在人民银行内部控制评价理论、方法、评价现状与问题、对策与建议等方面。梳理相关研究文献,有助于进一步厘清人民银行分支机构内部控制评价研究现状,推进人民银行分支机构内部控制评价建设。

The pecple＇s bank is the leading financial control institutions and financial market regulatory agencies in our country, which undertake three basic functions including developing and implementing the national monetary policy, safeguarding China＇s financial stability and providing financial services, and play a significant role for the national financial control and financial market regulation. The evaluation of internal control in bank is an important part to understand the design and operation of bank＇ s internal control comprehensively, find the problems of bank＇s internal control, and improve its institutional mechanisms. There are many literatures on evaluation of internal control in pecple＇s bank, existing research mainly reflect on the theory, methods, current situation and problems, countermeasures and suggestions on evaluation of internal control in people＇s bank and so on. To sort out the relevant research literature can help to further clarify the current situation of evaluation study on intemal control in people＇s bank branches, and then promote the construction of internal control evaluation in pcople＇s bank branches.