重庆市某商业银行内部控制研究
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摘要
金融是现代经济的核心。自二十世纪90年代以来,各国金融界进一步推动世界经济的全球化、自由化和创新化。在这一过程中,金融业的风险问题也显得日益突出。这些问题集中反映在近年频繁的金融危机上,其中在银行业上的表现尤其突出。目前我国虽然尚无明显的金融危机,但是作为我国金融业主体和基础的银行业中不安全因素却大量存在,直接威胁着我国经济秩序的稳定。商业银行内部控制体系的缺陷是一个重要的原因。因此,从我国商业银行的内部经营管理的实际出发,分析和探讨如何构建商业银行内部控制系统就显得尤为必要和迫切。
本文以重庆市某商业银行为研究对象,采用理论阐述与案例分析相结合的方法,在充分考察当今世界内部控制理论和国外商业银行的先进内控实践的基础上,对其内部控制制度的现状和存在的问题进行了调查分析,明确了建立健全良好的内部控制制度对银行的重要性,并提出了对重庆市某商业银行内部控制体系的有益建议,促使其更稳健的可持续发展。
全文主体部分共分三大部分。第一部分以巴塞尔银行监管委员会银行机构的内部控制制度框架为主,阐述了国内外理论的发展和现状,内部控制的概念、构成以及内部控制的意义与作用等。第二部分分析了重庆市某商业银行内部控制的现状和存在的问题,主要包括:内部控制理念不够;内部控制制度不健全;内控检查不严格,风险识别和评估手段落后;内部稽核制度不完善;内部控制措施落实不到位等。而形成这些问题的关键原因是没有贯彻现代商业银行的内部控制原则,制度建设缺乏系统性。第三部分采用宏微观相结合的方法,构筑出商业银行的内部控制体系应该是一个自控、互控和监控的过程,提出了以下对策:营造良好的内控环境、加强内控文化教育;建立完整的内控制度和风险管理制度并严格执行;建立信息技术优势,运用科学的内控评估方法;针对信贷业务、会计结算业务、票据业务、国际业务和人力资源管理则分别提出了相应的措施和建议。
Finance is the key segment of modern economic system. Financial world have boosted the globalization, freedom and creation since 90’s last century. Finance risk also becomes obvious. Financial crisis happens here and there around the world, especially in banking industry. Though there are not apparent financial crisis in China, the insecurity of our banking and base industry really exists. It threatens the stabilization of our economic order. The key reason is the limitation of internal control system. Therefore, analysis and discussion of how to establish and implement the commercial banking internal control system becomes more and more essential and necessary.
This thesis has the internal control system of Chongqing Commercial bank as the analysis objective. From the view of theories and practices, I analyzed the present situation and the further improvement methods in the internal control system of our commercial banks and give proper suggestion for our commercial bank.
The paper can be divided into three main parts. In part I, I expatiate the framework of banking internal control system, including the foreign and local development of theories and practices. I part II, I discuss the current situation and problems of Chongqing commercial bank internal control system. The main problems include: indifference of internal control concept, morbidity of internal control and risk management system, undemanding audit of internal control and unenlightened risk identify method, low efficiency of risk control measure etc. The key reason is that we don’t follow the principle of modern commercial bank internal control system. In addition, I make some practical suggestions in part III. Banking internal control system should be the combination of self control, interaction and monitoring control. The useful suggestions to create the new internal control system include: make good internal control environment, enhance the staff risk culture training, establish sound control and risk management system and carry out strictly, establish information technology advantages and scientific internal control evaluation method. In the end, the author gives some advices on credit, accounting settlement, note, international and human resource business respectively.
本文以重庆市某商业银行为研究对象,采用理论阐述与案例分析相结合的方法,在充分考察当今世界内部控制理论和国外商业银行的先进内控实践的基础上,对其内部控制制度的现状和存在的问题进行了调查分析,明确了建立健全良好的内部控制制度对银行的重要性,并提出了对重庆市某商业银行内部控制体系的有益建议,促使其更稳健的可持续发展。
全文主体部分共分三大部分。第一部分以巴塞尔银行监管委员会银行机构的内部控制制度框架为主,阐述了国内外理论的发展和现状,内部控制的概念、构成以及内部控制的意义与作用等。第二部分分析了重庆市某商业银行内部控制的现状和存在的问题,主要包括:内部控制理念不够;内部控制制度不健全;内控检查不严格,风险识别和评估手段落后;内部稽核制度不完善;内部控制措施落实不到位等。而形成这些问题的关键原因是没有贯彻现代商业银行的内部控制原则,制度建设缺乏系统性。第三部分采用宏微观相结合的方法,构筑出商业银行的内部控制体系应该是一个自控、互控和监控的过程,提出了以下对策:营造良好的内控环境、加强内控文化教育;建立完整的内控制度和风险管理制度并严格执行;建立信息技术优势,运用科学的内控评估方法;针对信贷业务、会计结算业务、票据业务、国际业务和人力资源管理则分别提出了相应的措施和建议。
Finance is the key segment of modern economic system. Financial world have boosted the globalization, freedom and creation since 90’s last century. Finance risk also becomes obvious. Financial crisis happens here and there around the world, especially in banking industry. Though there are not apparent financial crisis in China, the insecurity of our banking and base industry really exists. It threatens the stabilization of our economic order. The key reason is the limitation of internal control system. Therefore, analysis and discussion of how to establish and implement the commercial banking internal control system becomes more and more essential and necessary.
This thesis has the internal control system of Chongqing Commercial bank as the analysis objective. From the view of theories and practices, I analyzed the present situation and the further improvement methods in the internal control system of our commercial banks and give proper suggestion for our commercial bank.
The paper can be divided into three main parts. In part I, I expatiate the framework of banking internal control system, including the foreign and local development of theories and practices. I part II, I discuss the current situation and problems of Chongqing commercial bank internal control system. The main problems include: indifference of internal control concept, morbidity of internal control and risk management system, undemanding audit of internal control and unenlightened risk identify method, low efficiency of risk control measure etc. The key reason is that we don’t follow the principle of modern commercial bank internal control system. In addition, I make some practical suggestions in part III. Banking internal control system should be the combination of self control, interaction and monitoring control. The useful suggestions to create the new internal control system include: make good internal control environment, enhance the staff risk culture training, establish sound control and risk management system and carry out strictly, establish information technology advantages and scientific internal control evaluation method. In the end, the author gives some advices on credit, accounting settlement, note, international and human resource business respectively.
引文
[1] 宋良荣. 商业银行会计与内部控制[M]. 上海: 上海理工大学出版社. 2004
[2] Basal Committee on Banking Supervision. Internal Control System Evaluation Framework[M],1998
[3] 2002 年萨班斯—奥克斯利法案[M]. 美国国会. 2002
[4] 戴相龙. 金融干部金融知识读本[M]. 北京: 中国金融出版社. 1997
[5] 杨有红. 企业内部控制框架-构建与运行[M]. 浙江: 浙江人民出版社. 2001
[6] 汪叶斌, 廖道亮. 银行内部控制原理与评价[M]. 吉林: 东北财大出版社. 2002
[7] 蒋建华. 商业银行内部控制与稽核[M]. 北京: 北京大学出版社. 2002
[8] AICPA , D.m.Guy, C.W.Alderman, A.J.Winters,Auditing,1996.Audits of Banks Industry Audit Guide[M],1991
[9] 谢荣, 钟凌. 商业银行内部控制系统研究[M]. 上海: 经济科学出版社. 2004
[10] 杨华辉. 我国股份制商业银行内部控制理论与设计[M]. 上海: 上海财经大学出版社. 2006
[11] Affiliated Auditor’s Responsibility (Report Conclusions and Recommendations) [M],1978
[12] 潘秀丽. 对内部控制若干问题的研究[J]. 会计研究. 2000.5
[13] 陈铃. 关于我国内部控制规范建设的思考[J]. 会计研究. 2001.8
[14] 朱荣恩. 建立和完善内部控制的思考[J]. 会计研究. 2001.1
[15] 刘桂艳, 鲁永雎. 企业内部控制失效的表现、成因与对策[J]. 会计研究. 2001.5
[16] 张俊民. 企业内部会计控制目标构造及其分层设计[J]. 会计研究. 2001.5
[17] 谷祺, 张相洲. 内部控制的三维系统观[J]. 会计研究. 2003.11
[18] 杨有红, 胡燕. 试论公司治理与内部控制的对接[J]. 会计研究. 2004.10
[19] Basal Committee on Banking Supervision (The Core Principles on Effective Banking Supervision) [M], 1997
[20] AICPA: Internal Control. A Special Report by Committee on Auditing Procedure of AICPA[M]. New York, 1949
[21] 商业银行内部控制评价试行办法. 中国银行业监督管理委员会. 2004
[22] 尤家荣. 商业银行内控新趋势[J]. 国际金融信息报. 2002.10
[23] 谢荣, 钟凌. 商业银行内部控制系统研究北京. 经济科学出版社. 2004
[24] Sponsor of Auditing Procedure No.19. Committee of Auditing Procedure[M], 1953
[25] Internal Control-Integrated Framework. Committee of Sponsoring Organizations of the Tread-way Commission[M], 1992
[26] Lawrence S.Kleiman. Human Resource management[M]. West Publishing Inc. 1997
[27] Peter F.Drucker, The Effective Executive[M], Harper Publishers, 1995
[28] 赵新建. 商业银行内部控制的矛盾与对策[J]. 金融会计. 2004.1
[29] 徐志宏. 当前商业银行面临的经营风险及防范策略[J]. 金融论坛. 2004.1
[30] 闫庆峰. 试论商业银行内控体系建设[J]. 经济师. 2004.1
[31] Krause, George A, Policy preference formation and subsystem behavior. The case of commercial bank regulation[J]. Sage Public Administration Abstracts 25, 1998.1
[32] 王飞. 商业银行内部控制缺陷的表现形式、原因及对策[J]. 上海金融. 2006.5
[33] 韩莉. 我国商业银行内控机制的缺陷分析及改进构想[J]. 金融观察. 2006.5
[34] 吴蔚. 银行内部控制缺失与信贷风险[J]. 合作经济与科技. 2006.4
[35] 陈友梅. 银行贷款控制测试应关注的内容[J]. 中国注册会计师. 2005.8
[36] Collender, Robert N.. Frizell, Julie A. Small Commercial Banks and the Federal Home Loan Bank System[J]. International Regional Science Review 25, 2002.5
[37] Beneda, Nancy L.Kwon, Ik-Whan G. Commercial bank entry into equity IPO underwriting: modern evidence[J]. Applied Financial Economics 14, no. 6. 2004
[38] 赵毅. 加强信贷资产审计是防范和化解金融风险的有效手段[J]. 集团经济研究. 2005.1
[39] Collins, Michael; Baker, Mae. English commercial bank liquidity[J]. Accounting, Business & Financial History. 2001.2
[40] 胡启华. 商业银行个人贷款业务风险及及其控制[J]. 南方金融. 2004.12
[41] 万杰, 苗文龙. 国内外商业银行操作风险现状比较及成因分析[J]. 国际金融研究. 2005.7
[42] 阳勇. 建立激励相容的银行内部风险控制制度[J]. 金融理论与实践. 2005.12
[43] 中国银监会上海监管局课题组. 外资银行授信风险管理比较研究[J]. 上海金融. 2005.2
[44] R.K Mautz. W.G.Kell. M.W.Mather. A.G.Merten. P.R.Reedly. D.G.severenece & B.J.White. FERF.Internal Control in U.S. Corporations[J].The statement OF The Audit. 1989
[45] Jonathan R.Macey and Geofrrey P. Mi11iee, Little, Brown, Banking Law and Regulation[M], 1992.
[2] Basal Committee on Banking Supervision. Internal Control System Evaluation Framework[M],1998
[3] 2002 年萨班斯—奥克斯利法案[M]. 美国国会. 2002
[4] 戴相龙. 金融干部金融知识读本[M]. 北京: 中国金融出版社. 1997
[5] 杨有红. 企业内部控制框架-构建与运行[M]. 浙江: 浙江人民出版社. 2001
[6] 汪叶斌, 廖道亮. 银行内部控制原理与评价[M]. 吉林: 东北财大出版社. 2002
[7] 蒋建华. 商业银行内部控制与稽核[M]. 北京: 北京大学出版社. 2002
[8] AICPA , D.m.Guy, C.W.Alderman, A.J.Winters,Auditing,1996.Audits of Banks Industry Audit Guide[M],1991
[9] 谢荣, 钟凌. 商业银行内部控制系统研究[M]. 上海: 经济科学出版社. 2004
[10] 杨华辉. 我国股份制商业银行内部控制理论与设计[M]. 上海: 上海财经大学出版社. 2006
[11] Affiliated Auditor’s Responsibility (Report Conclusions and Recommendations) [M],1978
[12] 潘秀丽. 对内部控制若干问题的研究[J]. 会计研究. 2000.5
[13] 陈铃. 关于我国内部控制规范建设的思考[J]. 会计研究. 2001.8
[14] 朱荣恩. 建立和完善内部控制的思考[J]. 会计研究. 2001.1
[15] 刘桂艳, 鲁永雎. 企业内部控制失效的表现、成因与对策[J]. 会计研究. 2001.5
[16] 张俊民. 企业内部会计控制目标构造及其分层设计[J]. 会计研究. 2001.5
[17] 谷祺, 张相洲. 内部控制的三维系统观[J]. 会计研究. 2003.11
[18] 杨有红, 胡燕. 试论公司治理与内部控制的对接[J]. 会计研究. 2004.10
[19] Basal Committee on Banking Supervision (The Core Principles on Effective Banking Supervision) [M], 1997
[20] AICPA: Internal Control. A Special Report by Committee on Auditing Procedure of AICPA[M]. New York, 1949
[21] 商业银行内部控制评价试行办法. 中国银行业监督管理委员会. 2004
[22] 尤家荣. 商业银行内控新趋势[J]. 国际金融信息报. 2002.10
[23] 谢荣, 钟凌. 商业银行内部控制系统研究北京. 经济科学出版社. 2004
[24] Sponsor of Auditing Procedure No.19. Committee of Auditing Procedure[M], 1953
[25] Internal Control-Integrated Framework. Committee of Sponsoring Organizations of the Tread-way Commission[M], 1992
[26] Lawrence S.Kleiman. Human Resource management[M]. West Publishing Inc. 1997
[27] Peter F.Drucker, The Effective Executive[M], Harper Publishers, 1995
[28] 赵新建. 商业银行内部控制的矛盾与对策[J]. 金融会计. 2004.1
[29] 徐志宏. 当前商业银行面临的经营风险及防范策略[J]. 金融论坛. 2004.1
[30] 闫庆峰. 试论商业银行内控体系建设[J]. 经济师. 2004.1
[31] Krause, George A, Policy preference formation and subsystem behavior. The case of commercial bank regulation[J]. Sage Public Administration Abstracts 25, 1998.1
[32] 王飞. 商业银行内部控制缺陷的表现形式、原因及对策[J]. 上海金融. 2006.5
[33] 韩莉. 我国商业银行内控机制的缺陷分析及改进构想[J]. 金融观察. 2006.5
[34] 吴蔚. 银行内部控制缺失与信贷风险[J]. 合作经济与科技. 2006.4
[35] 陈友梅. 银行贷款控制测试应关注的内容[J]. 中国注册会计师. 2005.8
[36] Collender, Robert N.. Frizell, Julie A. Small Commercial Banks and the Federal Home Loan Bank System[J]. International Regional Science Review 25, 2002.5
[37] Beneda, Nancy L.Kwon, Ik-Whan G. Commercial bank entry into equity IPO underwriting: modern evidence[J]. Applied Financial Economics 14, no. 6. 2004
[38] 赵毅. 加强信贷资产审计是防范和化解金融风险的有效手段[J]. 集团经济研究. 2005.1
[39] Collins, Michael; Baker, Mae. English commercial bank liquidity[J]. Accounting, Business & Financial History. 2001.2
[40] 胡启华. 商业银行个人贷款业务风险及及其控制[J]. 南方金融. 2004.12
[41] 万杰, 苗文龙. 国内外商业银行操作风险现状比较及成因分析[J]. 国际金融研究. 2005.7
[42] 阳勇. 建立激励相容的银行内部风险控制制度[J]. 金融理论与实践. 2005.12
[43] 中国银监会上海监管局课题组. 外资银行授信风险管理比较研究[J]. 上海金融. 2005.2
[44] R.K Mautz. W.G.Kell. M.W.Mather. A.G.Merten. P.R.Reedly. D.G.severenece & B.J.White. FERF.Internal Control in U.S. Corporations[J].The statement OF The Audit. 1989
[45] Jonathan R.Macey and Geofrrey P. Mi11iee, Little, Brown, Banking Law and Regulation[M], 1992.