上海市银行业内部控制系统评估研究

Study on Evaluation on Internal Control System of Banks in Shanghai

本文基于对上海银行大规模调研的基础上、运用定量的方法评估了上海地区商业银行业内部控制系统的完善性。在研究方法上,本文将以往的定性描述方法加以改进,设计了融合客观描述因素的评估方法,构建银行内部控制完善性的指数,成为判断银行内部控制系统完善性的科学测评方法。考虑到国有商业银行和股份制商业银行之间管理模式上的差异,论文在测评上海地区两类商业银行内部控制完善性总体指数之外,进一步对两类银行内控完善性指数加以分解,考察两者差异的具体来源。结论表明,构成数据样本的两个银行群体中,国有商业银行比股份制商业银行具有更高的内部控制完善性指数,总体的内部控制完善程度更高,经指数的分解可以看到这一水平高水平的内控完善性的来源。文章最后分析了银行内部控制完善性指数的成因并提出了强化内部控制的具体对策。

This paper is to evaluate the level of internal control system of commercial banks in Shanghai.Methodology applied in this paper is a combination of subjective and objective approachs using weighted average,and we constructs an index of internal control completeness.When the index of state owned commercial bank and joint stock commercial bank into consideration,we futher decompose index of internal control completeness into two types of banks.The major findings are joint stock commercial bank have higher level of internal control,and the reasons of the result are also analysed,Finally,we conclude the policy implication for improvement on internal control system of banks in Shanghai.