“一带一路”倡议下中国商业银行内部控制法律问题研究--以巴塞尔协议为视角

Research on the Legal System of Internal Control of Commercial Banks under the Basel Accord

自加入"巴塞尔协议"以来,我国银行业的内部监督与外部监管水平均得到了明显提升,但是,相应的内部控制法律制度仍存在诸多薄弱之处,其中,内控风险意识不足、内部信用风险管理缺失与组织管理不到位等问题已然成为健全我国银行业监管机制的重大阻碍。"一带一路"倡议下的"资金融通"建设对中国商业银行的风险控制能力提出了更高的要求,应当在现有银行及公司法律规范的基础上,加强商业银行内部控制法律制度建设。具体依据关键性监管指标,建立分级式风险内控计划;依托内部信用评价机制,为内控机构的独立发展提供专业的人才支撑;依靠银行管理结构的特点和优势,强化商业银行内控监督机制。

Since China’s accession to the Basel Accord,the level of internal supervision and external supervision in China’s banking industry has been obviously improved.However,there are still many weaknesses in the corresponding legal system of internal control,Many problems,such as insufficient awareness of internal control risk,lack of internal credit risk management and inadequate organization and management,become major obstacles to the improvement of the banking regulatory mechanism in China.The construction of "financing" under the "Belt and Road" initiative puts forward higher requirements for the risk control ability of Chinese commercial banks,and the construction of the internal control legal system of commercial banks should be strengthen on the basis of the existing bank and company laws and regulations.According to the key regulatory index,we should establish a risk-graded internal control plan,rely on the internal credit evaluation mechanism to provide professional talent support for the independent development of internal control institutions,depend on the characteristics and advantages of bank management structure to strengthen the internal control and supervision mechanism.