商業(yè)銀行內(nèi)控制度建設(shè)現(xiàn)狀(文件)
【正文】 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 Banks especially stateowned mercial Banks, ownership and the integrity of points from, running and managing existing in the process of shortterm, radically affect the mercial Banks internal control longterm machine system established. Although say, mercial Banks has generally established internal audit anization system, but the internal audit department fails can directly to the board of directors and top management is responsible for the stateowned mercial Banks, other grassroots branches according to administrative divisions set pattern has not fully reversing, institution of too many levels and reduce the sensitivity of internal control, increased group woven operation risk. Second, it is mercial Banks internal control system construction lack of systematic, prehensive, prospective study Fundamentally, our country banking industry is still in extensive development, not according to mercial bank itself the anizational system, business operation system and risk control situation and other factors on systematic, prehensive and prospective studies, thus making set the consistent with their own development regularity of the internal control system of the construction plan. The daily management work is often a business to send exhibition, there a problem, just go considering internal control system of research and formulate, or some business development process appeared in fact risk to sum up experience, research risk control measures, the end can not specimen. Third, the mercial Banks internal control means relatively lags behind, the technology content is relatively inferior, the reaction speed is relatively slow The bank39。當(dāng)前國內(nèi)銀行業(yè)經(jīng)過十多年的商業(yè)化建設(shè) ,已初步建立起一套具有一定科學(xué)性和嚴(yán)密性的內(nèi)控制度 ,初步形成了部門交叉、崗位制約、授權(quán)分責(zé)的內(nèi)控 機(jī)制 ,對有效防范信用風(fēng)險、市場風(fēng)險和操作風(fēng)險起到了明顯的促進(jìn)作用。在銀行會計業(yè)務(wù)操作過程中嚴(yán)格實行不相容業(yè)務(wù)相分離 ,能夠針對銀行內(nèi)部風(fēng)險狀況開展一系 列內(nèi)部控制檢查、評價活動等等。如會計部門不能制約存款營銷的資金成本 ,存款結(jié)構(gòu)越來越不合理 。 內(nèi)控制度滯后于業(yè)務(wù)發(fā)展 ,缺乏前瞻性。另外 ,由于缺乏對業(yè)務(wù)經(jīng)營的連續(xù)、系統(tǒng)的監(jiān)督、往往寄希望于事后監(jiān)督與補(bǔ)救 ,而在事前防范、事中控制等方面缺乏必要的規(guī)章。一方面 ,制度設(shè)計者片面追求制度本身的“完美” ,往往偏離實際 ,導(dǎo)致一些內(nèi)控制度在實際工作中很難操作 ,逼迫制度執(zhí)行者采取越軌的作法 ,并給不良動機(jī)者創(chuàng)造作案機(jī)會。而目前我國的商業(yè)銀行尤其是國有商業(yè)銀行 ,實行所有權(quán)與經(jīng)營權(quán)分離 ,經(jīng)營和管理過程中存在短期行為 ,從根本上影響了商業(yè)銀行內(nèi)部控制長效機(jī)制的建立。日常管理工作中往往是一項業(yè)務(wù)發(fā)展了、出現(xiàn)問題了 ,才去考慮內(nèi)控制度的研究和制定 ,或者是一些業(yè)務(wù)發(fā)展過程中出現(xiàn)了事實風(fēng)險才去總結(jié)經(jīng)驗教訓(xùn) ,研究風(fēng)險控制措施 ,終不能標(biāo)本兼治。內(nèi)控系統(tǒng)建設(shè)仍然處于一個被動應(yīng)付的局面。多元化的產(chǎn)權(quán)主體將使國有銀行產(chǎn)權(quán)更加明晰 ,而且由于產(chǎn)
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