商业银行事后监督理论体系初探

A Preliminary Study of the Theoretical System of Commercial Bank's Subsequent Monitoring

基于对中国商业银行事后监督发展历程的研究,本文将事后监督归纳为分散、集中、重点和风险导向监督四个阶段,并提出了一个事后监督理论体系。本文认为:事后监督理论框架体系由监督目标、环境、主体、对象、职能构成;监督目标是事后监督理论体系的起点,事后监督应贯彻的风险导向、流程导向、竞争力导向和公司治理导向,决定了事后监督的风险管理、质量控制、流程改进和经营支持职能;不同的监督环境决定了不同的监督模式和特征;监督主体界定了事后监督的范围,事后监督属商业银行业务核算体系的自我约束机制;事后监督对象是业务核算与运行中的风险事件。

Based on the study of the development process of Chinese commercial banks' subsequent monitoring,this paper divides subsequent monitoring into four stages,i.e.decentralized monitoring,centralized monitoring,focal monitoring and risk-oriented monitoring,and proposes a theoretical system of subsequent monitoring.The author of the paper argues that the theoretical system consists of monitoring purpose,environment,entity,object and function.Monitoring purpose is the starting point of the theoretical system.Risk-orientation,process-orientation,competitiveness-orientation and corporate-governance-orientation,all of which should be implemented in subsequent monitoring,determine the functions of subsequent monitoring such as risk management,quality control,process improvement and operational support.Monitoring environment determines the monitoring mode and monitoring characteristics.Monitoring entity determines monitoring range.Subsequent monitoring should be regarded as a self-restriction mechanism in commercial bank's business accounting system.Monitoring object is the risk events occurring in business accounting and operation.