商業(yè)銀行內(nèi)控制度建設(shè)現(xiàn)狀(已修改)
2025-11-07 11:50 本頁(yè)面
【正文】 商業(yè)銀行內(nèi)控制度建設(shè)現(xiàn)狀【外文翻譯】 外文翻譯 原文 The situation of mercial bank internal control system Material Source: 《 Rationing in Credit Markets with Imperfect Information》 Author:Bester Screening Commercial Banks internal control system, is the mercial Banks internal construction in preventing risks as the goal, take into account the efficiency of the original then, to realize the mutual business post balances, business process of scientific, rational, business variety of risk assessment of each the floorboard of internal rules. The current domestic banking after more than ten years of mercial construction, and has initially established a Set of certain scientific and strict internal control system, initially forming a cross, post restriction, the department authorized points under internal control mechanism, to effectively guard against credit risk and market risk and operation risk played a significant positive role. Banks seriously quite internal control, generally strengthened the internal control and management in the bank management of base besides art1 function sex status, can according to the people39。s bank of China and the CBRC set ~ series of internal control documents and relevant regulations request, unifies own reality, the internal control group system and method system, supervision and evaluation mechanism on the construction of a difference. If the asset to the risk classification, rating, control of bad assets of the centralized collect dispose. For new issue loans of the feasibility of the demonstration, credit audit separation, track surveillance, to the added nonperforming assets the strictly investigate and prosecute, In bank accounting business operation process strictly implements inpatible business phase separation, can enough for bank internal risk status has launched a series of internal control inspection, evaluation activity etc. Can say, each the bank39。s internal all been set up a set of closely related with their own business operation, the control system, internal control management text already see rudiment of construction for banking dovish manage, played an obvious stimulative effect. But China39。s banking internal control the problems of the construction of also obvious, mainly displays in: System of internal control constraint weakness, lack of mandatory. Part of internal control system in departments and divisions between not only is mutual separated, some even conflict with each other. If the accounting department does not restrict deposit marketing of the capital cost, deposit structure more and more is not reasonable. The loan pricing mechanism is unreasonable, often by financial trade vicious petition in shadow ringing off the profit imization goal。 Loans, though a set of internal control anizational processes, but lack of policymakers restriction, etc. Moreover, due to the internal control system se
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