资管新规下提高信托企业内部控制有效性的探讨

Discussions on Strategies to Improve the Effectiveness of Internal Control of State-owned Trust Enterprises under the New Regulation of Capital Management

信托行业作为我国金融业的第二大子业,对支持国民经济的稳健发展起着十分重要的作用。2018年4月,新的资管规定正式颁布实施,对整个金融业尤其是信托行业的影响最为突出,特别是对信托企业的内部控制提出了更高的要求。在去刚兑、去通道、去杠杆、去嵌套的新规贯彻落实过程中,信托行业的发展正在经历转型的过渡期,因此在资管新规的监管下,信托行业转型不但是行业生存的需要,也是管控系统性金融风险的客观要求,这就对信托企业内部控制的有效性提出了更高的要求。本文通过分析资管新规下信托企业面临的内部控制问题,提出相应的改进措施。

As the second largest industry of finance,trust industry plays an important role in supporting the steady development of national economy.In April 2018,by putting higher requirements on the internal control of trust enterprises,the new regulations on capital management were formally promulgated and implemented which had a particular prominent impact on the trust industry.In the context of deleveraging,getting rid of rigid payment,removing nest and channel,the development of trust industry inevitably experience pains of transition.Therefore,under the new regulatory environment,the transition of trust industry is not only a need of survival but also the objective requirement of controlling systemic financial risk.This requires trust enterprises to pay more attention to internal control.Based on the characteristics of trust industry,this article analyzes current issues in internal control of trust industry and puts forward relevant improvement measures.