摘要
内部控制对于任何一个企业的生存与发展所起到的重要作用不言而喻,银行作为一个经营货币的特殊企业,如果其内部控制出现了问题,将带来灾难性的后果。近期发生的河北邯郸农行金库5100万元现金被盗案就是一个典型的案例。本文从内部控制的基础——控制环境的角度出发,对我国商业银行内部控制环境中存在的问题进行分析,并提出在银行产权制度、公司治理结构、组织结构等方面的改进构想,希望我国商业银行能尽快建立一个完善的控制环境。
It is obvious that the internal control plays a very important role in the existence and development of any enterprise. Bank, as a special enterprise which deals with the money, if it has something wrong with its internal control, then some disaster will come out. This paper starts from the base of internal control--the control environment to analyze the problem of the internal control environment of Chinese Commercial Banks, and it brings some ideas in the aspects of bank＇s property right system, the corporate governance, the organizational structure and the enterprise culture. Meanwhile, the paper emphasizes the importance of human factors, with the hope that our country＇s Commercial Banks can build up a consummate control environment as soon as possible.
出处
《南京财经大学学报》
2007年第4期60-63,共4页
Journal of Nanjing University of Finance and Economics
关键词
商业银行
内部控制
控制环境
commercial bank
internal control
control environment
