我国上市商业银行内控制度现状及完善对策探讨

Exploration on the Current Situation and Improvement of the Internal Control System of China's Listed Commercial Banks

进入21世纪以来,中国银行业不断走向市场化、自主化,在外部监管理念不断淡化的背景下,国内商业银行尤其是上市商业银行为应对不断推动的国际化需要不断改善内部的管理监控,内部控制制度是这一改变的关键。通过分析发现,我国商业银行目前主要在信息披露、组织规划、内控文化三方面存在较大的问题,信息披露需要市场化和监管从自觉披露和被动披露两方面共同促进,组织规划要建立权责分明的组织体系并严格实施,内控文化要提高到银行战略的高度,引起全行从领导到员工的重视。本文旨在希望国内银行业能不断提升总体实力,最终能够与国际银行业接轨。本文虽然是针对上市商业银行内控制度建设的建议,但对非上市商业银行建立内控体系也有一定的参考价值。

Since the 21 th century, China＇s banking is continuingly developing towards a marketing and independent tendency, and internal control system is the key of a continuous improvement of internal management and control to meet the promotion of inter- nationalization, especially in listed commercial banks. Through analysis, this paper found that there are big problems in such three aspects as information release, organization and planning, and internal control culture, which are detailed analyzed respec- tively in this paper, hoping that China＇s banking carl continuously improve the overall strengthen and go in line with international banking. Though for the internal control system construction of listed commercial banks, this paper is also of certain references for non-listed commercial banks.