摘要
20世纪90年代以来,全球金融危机不断爆发,商业银行内部控制制度不健全是危机爆发的主要原因之一。在吸取金融危机教训,借鉴国际经验的基础上,我国国有商业银行逐步加强内部控制。但不良资产居高不下、信贷资产质量低下等现象揭示了国有商业银行内控制度建设依然存在不足,而这一不足在基层金融机构尤为突出。本文从分析国有商业银行基层机构内控制度建设现状入手,从岗位责任、业务控制、授权授信、信息反馈、决策程序、内部稽查、考核奖惩等七项制度论述了加强基层机构内控制度建设的主要内容,并对健全基层机构内部控制制度的内部保障与外部协调等因素进行了初步探讨。
Since the nineties of the 20th century, financial crises have occurred worldwide. One important reason is imperfect of internal control system in commercial banks and external control. On the basis of international experience, China's national commercial banks have strengthened internal control. But the existences such as high bad assets show that it is imperfect in national commercial. banks' internal control system construction, especially in primary organization. I would like to analysis the main contents of strengthening primary organization control system construction from the present conditions to system of personal responsibility, system of business control, and so on.
