商业银行的综合经营与内部控制环境的重塑优化

发布时间：2018-07-23 16:18

【摘要】：以商业银行综合经营为研究背景,将内部控制环境区分为宏观、中观和微观三个层次,探讨其面临的新问题,提出其相应对策。针对宏观制度文化环境,采取调控策略,主要通过建立防火墙制度,构建独立、分层、联动的内部审计体系,营造良好的集团内控文化等。针对中观组织体系,采取重构策略,主要通过合理定位母子公司的产权关系,选择合理的集团管控模式,构建分层次的公司治理结构等。针对微观内控人员素质,采取再造策略,主要通过明确专业胜任力能力结构、培养员工集团整体内控意识、制定集团整体的科学用人和奖惩激励机制等。
[Abstract]:Taking the comprehensive management of commercial banks as the research background, the internal control environment is divided into three levels: macro, meso and micro, and the new problems are discussed and the corresponding countermeasures are put forward. In view of the macro system culture environment, the author adopts the control strategy, mainly through establishing the firewall system, constructing the independent, stratified, linkage internal audit system, and creating a good group internal control culture, etc. In view of the meso organization system, this paper adopts the strategy of reconstruction, mainly through the rational positioning of the property right relationship of parent-subsidiary companies, the selection of reasonable group management and control mode, and the construction of hierarchical corporate governance structure and so on. Aiming at the quality of microcosmic internal control personnel, this paper adopts the reengineering strategy, mainly through defining the structure of professional competence, cultivating the whole internal control consciousness of the staff group, making the whole scientific personnel and incentive mechanism of rewards and punishments of the group etc.
【作者单位】：福建商学院会计系;
【基金】：国家自然科学基金项目(G0206-71502150) 教育部人文社科研究项目青年基金项目(14YJC630224) 福建省中青年教师教育科研项目(JAS160663);福建省中青年教师教育科研项目“商业银行在综合经营下的内部控制研究”(JAS14416)
【分类号】：F830.42;F832.33

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