商業(yè)銀行內(nèi)控制度建設(shè)現(xiàn)狀-文庫吧
2025-09-23 11:50 本頁面
【正文】 t unreasonable, often is not accused of controlling, For management and decisionmaking constraint weakness, mainly by its autonomy consciousness and moral integrity to restrain, in system asher project managers on the existence of neglect of management Internal control system lags behind the business development, lack of prospective. In China39。s current economic is experiencing a high growth stage, the bank39。s business internal and external environment is changing fast. If not timely, prospectively provides the system guarantee, will inevitably leads to not standardized operation, make new business risk cannot be controlled, emerging business often bee new risk source. Meanwhile, in the absence of system timely adjust function, some inappropriate system still need execution, lead to operator in the index under pressure to the Passover, formed the system has made no universal, Moreover, due to the lack of business of continuous, the system of supervision, often send hope in postsupervision and recovery, and in precautions, a Chinese control to the lack of necessary rules Internal control system, lack of systematic scattered formulated. Commercial Banks internal each management agencies and basic it is horizontal To each layer branches have their respective management institution, due to internal lack a unified inside control degree construction planning, each department formulate rules and regulations, so as to form the fragmented, separate management situation, to build became the current bank internal control system of huge, system goals are united hard, system, make some clashes content bases layer institution in the system of internal control during execution for multiple management and helpless, widespread low efficiency of management of feeling condition Internal control system, lack of stylization serious maneuverability. On the one hand, the system designer unilateral pursue system degree itself perfect, often deviating from the practice, causing some internal control system in actual work hard to operate, Persecuted system executives take deviant practice, and gives undesirable motivation who create crime opportunity. On the other hand, less rules again there is a blur in the concept of the operational level, involving various business links often take the original then the formulation, resulting in system of understanding and implementation of executor otherness is bigger The main cause of formation aforementioned problems: one is the mercial Banks in China especially stateowned mercial Banks, the property right is clear, corporate governance structure is not perfect. Property rights system has incentive and restraint function, determine and impacting business bank of behavior targets and behavior, improve corporate governance structure is to ensure that the mercial banks internal control effectively source power. Currently our mercial Bank
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