我国商业银行内部控制问题法律规制研究

发布时间：2019-03-06 12:53

【摘要】：在传统的商业银行内部控制理论的指导下,在国家监管部门的规制引导下,我国商业银行内部控制建设已行之有年,成果非常丰硕。但是,回顾促使世界瞩目“商业银行内部控制”这一课题的巴林银行倒闭、法国兴业银行巨亏等内控失败案件,我们并无把握与自信说它们在我国商业银行当今的内部控制环境下已不再会发生；2010年发生的齐鲁银行伪造票据案、2011发生的农业银行亿元汇票案、2012年发生的烟台银行4.3亿元票据诈骗案,直至2013年江西省鹰潭市发生的银行职员与房地产开发商勾结“自造”存单非法吸储案等等这些形式各异、手法多端的金融案件无一不在重复一个事实：那就是我国银行业现行的内部控制体系无论是其全面性还是完善性,都离“治本之道”有着不小的距离,其间疏漏之处,仍有可能使商业银行蒙受巨大的损失。根据“外在观点”理论,由商业银行自发构建的内部控制不可能完整地适应社会公共利益的需要,因此国家对于商业银行如何实施其内部控制必须颁布法律加以规制。因此,要解决好目前商业银行内部控制中存在的种种不足,加强国家监管机构的法律规制是必要的也是最有效的手段。本文运用法学、经济学和管理学等学科的一些原理,对如何通过强化法律规制来提升商业银行内部控制的效果进行了研究,提出了依法、适度、有效、以人为本、理论联系实践的发展原则和“三专两共”的发展思路。
[Abstract]:Under the guidance of the traditional theory of internal control of commercial banks and under the guidance of the regulation of the state supervision department, the construction of internal control of commercial banks in China has been in practice for many years, and the achievements are very fruitful. However, recalling the failure of Bahraini banks, which contributed to the world's attention to the subject of "internal control of commercial banks," and other cases of failure of internal control, such as the huge losses of Societe Generale, We are not sure and confident that they will no longer occur in the internal control environment of our commercial banks. The Qilu Bank forged bills in 2010, the Agricultural Bank's 100 million yuan bill of exchange in 2011, and Yantai Bank's 430 million yuan bill fraud in 2012. Until 2013, bank employees in Yingtan City, Jiangxi Province, colluded with real estate developers in "self-made" deposit slip illegal deposit cases, and so on, in various forms. All financial cases with multiple techniques are repeating the fact that the current internal control system in China's banking industry, whether its comprehensiveness or completeness, is far from the "root cure", and there are omissions in the course of the system, and the fact is that the internal control system of the banking industry in our country is not only comprehensive or perfect in nature, but also far away from the "root cause". It is still possible to inflict huge losses on commercial banks. According to the theory of "external point of view", it is impossible for the internal control constructed by commercial banks to meet the needs of social and public interests. Therefore, the state must issue laws to regulate how commercial banks implement their internal control. Therefore, it is necessary and the most effective means to strengthen the legal regulation of the national regulatory agencies in order to solve the shortcomings existing in the internal control of the commercial banks at present. Based on the principles of law, economics and management, this paper studies how to enhance the effect of internal control of commercial banks by strengthening legal regulation, and puts forward that it is legal, moderate, effective and people-oriented. The development principle of combining theory with practice and the development train of thought of "three schools and two parties".
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.281

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