摘要
建立和完善农村合作金融治理结构,就是建立决策、执行、监督、激励相结合的内控机制。它主要体现为自我约束的一种自律行为,是为完成既定的工作目标和防范风险,对内部各职能部门及其工作人员从事的业务活动进行风险控制、制度管理和相互制约的方法、措施和程序。对于防范和化解金融风险,保护存款人和其他客户的合法权益,促进农村合作金融健康发展有着重要作用。
Building and perfecting governance structure of coperate finance in rural areas, that is to build a kind of internal control mechanism which combine decision, execution, supervision with inspirition. It reflects a kind of self-control manner, is a kind of method, contermeasure and course to carry on risk control, system management and condition each other to all internal departments and members for the purpose of fullfill the job aim and safeguard risks. It plays an important role on safeguarding and dissolving financial risks, protecting lawful rights and interests of depositors and other clients, promoting healthy development of coperate finance in rural areas.
出处
《中央财经大学学报》
CSSCI
北大核心
2005年第11期30-34,共5页
Journal of Central University of Finance & Economics
关键词
农村合作金融
金融风险
内部控制
Coperate finance in rural areas Governance structure Financial risk Internal control
