试论商业银行的内控制度

On the Inner Controll System of Commercial Banks

商业银行内部控制是由银行内部各种制度、方法、措施、程序等因素组成的互相联系、互相制约的一种控制机制。完善的内控制度应包含相互制约、严密有效的组织机制、健全的授权授信制度、完善的财会控制体系、独立的内部审计机构以及行之有效的人力资源管理体系。健全商业银行内控制度首先要充分认识到内控制度是一种动态机制;要建立完善的商业银行内部稽核制度和科学的岗位责任制;加强贷款管理,防范贷款风险;实现稽核科技化、信息化,提高稽核质量和效率。

The inner control system of commercial banks consists of by a series of interacting regulations, measurements and procedures. It is a mechanis m to readjust the inner management of the commercial banks. A good inner control system should include an effective organization, a wholesome authorization system, a perfected accounting system, an independent inner auditing system, and an effective human resource managerial system. The foremost thing for improving an inner control system is a full recognition of its dynamic nature and efforts in the related areas.