摘要
理论上,完善商业银行内控法律机制的制度安排存在着两条路径选择:其一是通过授权行政性监管机构以更宽泛的监督职权;其二是通过强化外部市场约束机制来激励商业银行的内部管理人主动改进内控机制。我国既往关于商业银行内控法律机制的发展总体上是沿着一条不断强化和扩张监管机构执法权力的路径。由于这一模式存在着诸多不可克服的弱点,故未来我国商业银行内控机制的完善还有赖于实施有效的信息披露法律制度基础之上的市场约束机制的强化。
From a theoretical perspective, two paths are provided to improve institutional ar rangement of commercial banks＇ internal control legal system： one is to authorize the administra- tive agencies to have broader power of supervision and the other is to encourage internal management of commercial banks to improve the internal control system on their own initiative by consolidating external market discipline mechanisms. In China, past development of commercial banks＇ internal control legal system has a path of constantly strengthening and expanding enforcement power of regulatory authorities in general. Because of the inevitable defects of this mode, future perfection of commercial banks＇ internal control system also depends on the consolidation of market discipline system based on the implementation of effective information disclo- sure legal system.
出处
《上海财经大学学报（哲学社会科学版）》
CSSCI
北大核心
2015年第6期57-66,共10页
Journal of Shanghai University of Finance and Economics
关键词
商业银行
内部控制
金融法制
金融监管
市场约束
信息披露
commercial bank
internal control
financial legal system
financial regulation
market discipline
information disclosure
