城市商业银行内部控制探析——基于杭州联合银行存款失窃案的思考

Analysis of Internal Control at City Commercial Banks——Thinking based on the Deposit Theft Case of Hangzhou United Bank

商业银行竞争压力增大,资金运行紧张,银行通过贴息存款的方式来吸引资金,给资金安全带来了巨大的安全隐患。论文基于"杭州联合银行存款失窃案",在舞弊三角理论的基础上进行了拓展,从压力、机会、借口和利益四个方面分析了银行内部人员作案动机,进而深入探讨我国城市商业银行内部控制的不足,并提出相应的对策。

Commercial banks have increased competing pressure and tight capital operation.Banks attract funds through interest-bearing deposits,which brings huge security risks to fund security.Based on the＂Theft Case of Deposits in Hangzhou United Bank＂,this paper expands on the basis of fraud triangle theory,analyzes the motives of personnel inside the bank from four aspects of pressure,opportunity,excuses and benefits,and then further discusses the deficiencies of internal control of China＇s urban commercial banks and put forward corresponding strategies with reference significance.