我国银行内部控制研究评述与展望

发布时间：2018-04-16 17:08

本文选题：金融风险 + 银行组织　；参考：《技术经济与管理研究》2014年12期

【摘要】：健全的银行内部控制体系是金融业有效地防范和化解金融风险、保障资金安全、维护金融秩序稳定的重要手段。近年来,国内外学者关于银行内部控制的学术研究取得了较大进展。文章分析了近十年的期刊论文,报告了国内对银行内部控制的研究现状;从中央银行与商业银行两方面着手,沿着银行内部控制应用、评价和审计的脉络,梳理了相关文献,在此基础上指出我国银行内部控制研究领域存在研究方法单一、内部控制评价与审计的研究较缺乏等主要问题;指出了该领域的未来研究方向包括国外中央银行内部控制机制的借鉴研究、银行内部控制信息披露的价值性研究、银行内部控制评价与审计研究等。
[Abstract]:A sound internal control system of banks is an important means for the financial industry to effectively prevent and defuse financial risks, ensure the security of funds and maintain the stability of financial order.In recent years, scholars at home and abroad on the internal control of banks have made great progress in academic research.This paper analyzes the recent ten years' periodical papers, reports the current situation of the domestic research on the internal control of banks, combs the relevant documents from the two aspects of the central bank and the commercial bank, along the context of the application, evaluation and audit of the internal control of the banks.On this basis, it points out that there are some main problems in the research field of bank internal control in China, such as the single research method, the lack of research on internal control evaluation and audit, etc.This paper points out that the future research direction of this field includes the reference research of the internal control mechanism of foreign central bank, the value research of the information disclosure of the bank internal control, the evaluation and audit research of the bank internal control and so on.
【作者单位】：集美大学工商管理学院;福建南安农村商业银行;
【基金】：福建省社科规划项目(2012B140) 集美大学博士科研启动基金项目(Q201208)
【分类号】：F832.3;F830.42

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