摘要
商业银行的内控管理作为整个经营管理活动的重要组成部分,是基于严格的程序、流程和制度来实现的。本文从过程控制的含义入手,阐述商业银行实施过程控制是当前国际、国内经济金融形势变化发展对内控管理体系建设提出的新要求。商业银行内控管理工作的过程控制包括规章制度的制定、业务处理、事后的监督检查等所有环节的整个过程,商业银行通过运用过程控制进行内控管理,有利于提升内控管理工作的质量和效率,提高各级管理者和员工对内部控制工作的关注度、敏感度和主动性,促进各项业务健康快速发展。
As one of important parts of the whole operation and management of commercial banks, internal control management is achieved on the basis of strict procedure, process and system. Beginning with the connotation of procedure control, the paper points out that implementing procedure control is a new requirement of global and domestic economic and financial development on internal control system of commercial banks. The procedure control is a complete chase, which is composed of a series of links, such as detailed regulations, business disposal, ex post supervision and inspection, etc. Implementing procedure control to fulfill internal control can contribute to advancing the quality and efficiency of internal control, strengthening the attention, sensitivity and initiative of all ranks of executives and employees and furthering the healthy and rapid development of various business.
出处
《金融论坛》
CSSCI
北大核心
2010年第3期75-80,共6页
Finance Forum
