从“软”“硬”两方面再谈商业银行内控文化的构建

Discussing the Construction of Internal Control Culture in Commercial Banks from Two Aspects of "Softness" and "Hardness"

内部控制一直是商业银行经营与管理的基本问题,先进的内控文化可以促进商业银行的内部控制系统的完善,而落后的内控文化则会阻碍商业银行内部控制的进程。为此,从江阴银行和烟台银行两起行长卷款外逃案例入手,分析现行商业银行内控文化的缺陷,并提出了必须从"软""硬"两方面着手商业银行内控文化的建设,才能防止此类经济犯罪事件的发生。

Internal control has been the basic problem in the business and management of commercial banks, for advanced internal control culture can promote the perfection of internal control system in commercial banks, while the backward internal control culture can hinder the process of their internal control. Therefore, starting with two cases of Jiangyin and Yantai banks, in which two presidents escaped from China with large sums of money, the paper analyzes the defects of internal control culture in commercial banks. Then it is sug- gested that construction of internal culture should be conducted from two aspects of ＂softness＂ and ＂hardness＂ so as to build up the real internal control culture of commercial banks, and thus prerent such economic crime from occurring.