基于充分调研基础上的城市商业银行内部控制问题研究
|
摘要
随着金融改革的不断深入以及银行业竞争的日益激烈,加强内部控制建设和风险管理已经成为各家商业银行面临的重要课题。城市商业银行因其自身发展的特点、治理结构和管理体制的特色以及下一步跨区域发展的战略部署,内部控制体系建设和风险管理水平便显得尤为重要,不仅关系到其经营的安全性、发展的长远性,更直接决定着城市商业银行经营管理的成败。毫无疑问,内部控制建设和风险管理已成为城市商业银行发展中必须面对的首要问题。
因此,如何构建适当、有效的内部控制与风险管理体系始终是城市商业银行发展所面临的一项重要问题。本文立足于城市商业银行经营管理理念转变以及经营发展战略的实施,对全国一百多家城市商业银行公开披露的内部控制信息进行网络调研,并以兰州银行为实地调研对象进行重点刨析,在充分调研的基础上深入探讨城市商业银行内部控制建设中存在的问题和原因,最终提出和构建一条适合城市商业银行实际情况的具有一定前瞻性、可操作性的内部控制建设之道。
With the deepening of the financial reform as well as the increasingly fierce competition in the banking sector, it has become an important issue facing commercial banks to strengthen internal control and risk management. Due to the development characteristics, governance structure and the next strategic plan of cross-regional development of city commercial banks, the internal control system appears particularly important, which not only concerns the safety of its operations, the long-term run of its development, but also directly determines the success or failure of operation and management of city commercial banks. There is no doubt that internal control has become the most important issue that city commercial banks must face.
Therefore, how to build an appropriate and effective system of internal control and risk management has always been an important issue facing city commercial banks'development. Based on the transformation of city commercial banks'operation and management idea and the implementation of their business development strategies, publicly disclosed internal control information of more than one hundred city commercial banks nationwide has been researched via the Internet in this paper. In addition of that, Lanzhou Bank was focused on the analysis as a field research object. Based on sufficient investigation, problems and reasons in the construction of internal control system of city commercial banks were discussed deeply. Finally, a forward-looking and operable way for internal control construction which is suitable for practical situation of city commercial banks would be put forward and built.
因此,如何构建适当、有效的内部控制与风险管理体系始终是城市商业银行发展所面临的一项重要问题。本文立足于城市商业银行经营管理理念转变以及经营发展战略的实施,对全国一百多家城市商业银行公开披露的内部控制信息进行网络调研,并以兰州银行为实地调研对象进行重点刨析,在充分调研的基础上深入探讨城市商业银行内部控制建设中存在的问题和原因,最终提出和构建一条适合城市商业银行实际情况的具有一定前瞻性、可操作性的内部控制建设之道。
With the deepening of the financial reform as well as the increasingly fierce competition in the banking sector, it has become an important issue facing commercial banks to strengthen internal control and risk management. Due to the development characteristics, governance structure and the next strategic plan of cross-regional development of city commercial banks, the internal control system appears particularly important, which not only concerns the safety of its operations, the long-term run of its development, but also directly determines the success or failure of operation and management of city commercial banks. There is no doubt that internal control has become the most important issue that city commercial banks must face.
Therefore, how to build an appropriate and effective system of internal control and risk management has always been an important issue facing city commercial banks'development. Based on the transformation of city commercial banks'operation and management idea and the implementation of their business development strategies, publicly disclosed internal control information of more than one hundred city commercial banks nationwide has been researched via the Internet in this paper. In addition of that, Lanzhou Bank was focused on the analysis as a field research object. Based on sufficient investigation, problems and reasons in the construction of internal control system of city commercial banks were discussed deeply. Finally, a forward-looking and operable way for internal control construction which is suitable for practical situation of city commercial banks would be put forward and built.
引文
[1]巴塞尔银行监管委员会.有效银行监管核心原则[z].2006(10).
[2]梅峰.浅谈商业银行的内控[J].会计之友.2007(2)：30-31.
[3]中国银监会.商业银行内控评价试行办法[Z].2005(2)
[4]中国人民银行.加强金融机构内控的指导原则[R].1997.
[5]中华人民共和国商业银行法[Z].中国银行业监督管理委员会,http://www.cbrc.gov.cn/.
[6]王飞.商业银行内控缺陷的表现形式、原因及对策[J].广西金融研究.2006(4).
[7]卢鸿.现代商业银行内控系统论[M].中国金融出版社.2007.
[8]叶瑛.关于加强我国商业银行内控的几点思考[J].西安金融.2009(12).
[9]李菁.商业银行内控综合评价研究[J].山东大学.2007(4).
[10]汪叶斌,廖道亮.银行内控原理与评价[M].东北财经大学出版社.2002(7).
[11]花娟.国有商业银行内控的制度研究[J].武汉大学.2004(5).
[12]陈旭东,吴吴COSO报告、巴塞尔资本协议与我国商业银行内控[J].商业研究.2007(5).
[13]赵滨.当前商业银行内控制度存在的问题及建议[J].济南金融.2007(4).
[14]顾远利,张保仁.我国商业银行内控弊端及对策.[J].金融经济(理论版).2006(6).
[15]汀小婷,张笠.新巴塞尔协议一强化风险管理的新契机[J].中国内部审计协会网站.
[16]苏虹,张同健.内控对操作风险控制的激励性经验分析[J].中国管理信息化.2008(21).
[17]张同健,张成虎.国有商业银行内控与操作风险控制研究[J].山西财经大学学报.2008(6).
[18]谢荣,钟凌.商业银行内控系统研究[M].北京：经济科学出版社.2004.
[19]朱荣恩.建立和完善内控的思考[J].会计研究.2001(1).
[20]朱荣恩,应唯,袁敏.美国财务报告内控评价的发展及对我国的启示[J].会计研究.2010(6).
[21]金彧昉,李若山,徐明磊.报告下的内控新发展[J].会计研究.2005(2).
[22]陈忠阳.风险的国际协议与国家协议的风险评巴塞尔新资本协议正式出台[J].货币金融评论.2007(9).
[23]巴曙松.新资本协议挑战中国金融业[N].中国证券报.2003-6-20.
[24]周勤业,王啸,关于内控信息披露的发展及其借鉴[J].会计研究.2005(2).
[25]汤云为,胡奕明.商业银行信息披露：巴塞尔原则及其对我国的指导意义[J].会计研究.2011(9).
[26]苏玮.中国国有商业银行内控问题研究[J].生产力研究.2005(8)：77-79.
[27]余奇才.《商业银行内控评价试行办法》简析[J].上海金融.2006(3)：65-67.
[28]张新福.我国商业银行内控问题梳理与体系构建设想[J].现代财经.2007(12)：19-22.
[29]赵勇.基丁COSO报告构建按商业银行内控制度[J].生产力研究.2008(9)：49-68.
[30]刘福艳.新形势下对我国商业银行内控建设的分析与思考[J]价值工程.2008(5)
[31]赵忠世.如何提升商业银行内控力[J]银行家.2007(5).
[32]滕晖.论我国商业银行内部评级的改进[J]经济研究导刊.2009(9).
[33]毛应梁,张吉光.我国商业银行全面风险管理组织框架问题分析[J]新金融.2007(7).
[34]冯芳.基于内控视角的商业银行操作风险管理问题研究[J]银行分析.2008(7).
[35]徐宁.构建体现全面风险管理的内控新机制[J]商情.2007(09).
[36]蒋建华.商业银行内控与稽核[M].北京：北京大学出版社.2007.
[37]周彬.我国商业银行内控环境分析[J].新金融.2005(2).
[38]史蒂文.J.鲁特.超越COSO强化公司治理的内控[M]北京：中信出版社.2004
[39]Terry J. Engle, Gilbert W. Joseph. Use of control self-assessment in audits[J]. The CPA journal. 2011(8)
[40]Larry D. hubbard. CSA by any name:control self-assessment, in its various forms, can be a powerful way to gather audit information[J]. Internal Auditor.2012(12)
[41]Basel Committee on Banking Supervision. The New Basel Capital Accord[M].Fourth Consultative Document.2004.
[42]Beatty,Anne,and Anne Gron. Capital, Portfolio, and Growth:Bank Behavior under Risk-Based Capital Guidelines[J].Journal of Financial Services Research.2001(20):63-77.
[2]梅峰.浅谈商业银行的内控[J].会计之友.2007(2)：30-31.
[3]中国银监会.商业银行内控评价试行办法[Z].2005(2)
[4]中国人民银行.加强金融机构内控的指导原则[R].1997.
[5]中华人民共和国商业银行法[Z].中国银行业监督管理委员会,http://www.cbrc.gov.cn/.
[6]王飞.商业银行内控缺陷的表现形式、原因及对策[J].广西金融研究.2006(4).
[7]卢鸿.现代商业银行内控系统论[M].中国金融出版社.2007.
[8]叶瑛.关于加强我国商业银行内控的几点思考[J].西安金融.2009(12).
[9]李菁.商业银行内控综合评价研究[J].山东大学.2007(4).
[10]汪叶斌,廖道亮.银行内控原理与评价[M].东北财经大学出版社.2002(7).
[11]花娟.国有商业银行内控的制度研究[J].武汉大学.2004(5).
[12]陈旭东,吴吴COSO报告、巴塞尔资本协议与我国商业银行内控[J].商业研究.2007(5).
[13]赵滨.当前商业银行内控制度存在的问题及建议[J].济南金融.2007(4).
[14]顾远利,张保仁.我国商业银行内控弊端及对策.[J].金融经济(理论版).2006(6).
[15]汀小婷,张笠.新巴塞尔协议一强化风险管理的新契机[J].中国内部审计协会网站.
[16]苏虹,张同健.内控对操作风险控制的激励性经验分析[J].中国管理信息化.2008(21).
[17]张同健,张成虎.国有商业银行内控与操作风险控制研究[J].山西财经大学学报.2008(6).
[18]谢荣,钟凌.商业银行内控系统研究[M].北京：经济科学出版社.2004.
[19]朱荣恩.建立和完善内控的思考[J].会计研究.2001(1).
[20]朱荣恩,应唯,袁敏.美国财务报告内控评价的发展及对我国的启示[J].会计研究.2010(6).
[21]金彧昉,李若山,徐明磊.报告下的内控新发展[J].会计研究.2005(2).
[22]陈忠阳.风险的国际协议与国家协议的风险评巴塞尔新资本协议正式出台[J].货币金融评论.2007(9).
[23]巴曙松.新资本协议挑战中国金融业[N].中国证券报.2003-6-20.
[24]周勤业,王啸,关于内控信息披露的发展及其借鉴[J].会计研究.2005(2).
[25]汤云为,胡奕明.商业银行信息披露：巴塞尔原则及其对我国的指导意义[J].会计研究.2011(9).
[26]苏玮.中国国有商业银行内控问题研究[J].生产力研究.2005(8)：77-79.
[27]余奇才.《商业银行内控评价试行办法》简析[J].上海金融.2006(3)：65-67.
[28]张新福.我国商业银行内控问题梳理与体系构建设想[J].现代财经.2007(12)：19-22.
[29]赵勇.基丁COSO报告构建按商业银行内控制度[J].生产力研究.2008(9)：49-68.
[30]刘福艳.新形势下对我国商业银行内控建设的分析与思考[J]价值工程.2008(5)
[31]赵忠世.如何提升商业银行内控力[J]银行家.2007(5).
[32]滕晖.论我国商业银行内部评级的改进[J]经济研究导刊.2009(9).
[33]毛应梁,张吉光.我国商业银行全面风险管理组织框架问题分析[J]新金融.2007(7).
[34]冯芳.基于内控视角的商业银行操作风险管理问题研究[J]银行分析.2008(7).
[35]徐宁.构建体现全面风险管理的内控新机制[J]商情.2007(09).
[36]蒋建华.商业银行内控与稽核[M].北京：北京大学出版社.2007.
[37]周彬.我国商业银行内控环境分析[J].新金融.2005(2).
[38]史蒂文.J.鲁特.超越COSO强化公司治理的内控[M]北京：中信出版社.2004
[39]Terry J. Engle, Gilbert W. Joseph. Use of control self-assessment in audits[J]. The CPA journal. 2011(8)
[40]Larry D. hubbard. CSA by any name:control self-assessment, in its various forms, can be a powerful way to gather audit information[J]. Internal Auditor.2012(12)
[41]Basel Committee on Banking Supervision. The New Basel Capital Accord[M].Fourth Consultative Document.2004.
[42]Beatty,Anne,and Anne Gron. Capital, Portfolio, and Growth:Bank Behavior under Risk-Based Capital Guidelines[J].Journal of Financial Services Research.2001(20):63-77.