上海市银行业内部控制系统评估研究

发布时间：2018-06-29 06:04

本文选题：内部控制完善性 + 现场调查　；参考：《上海经济研究》2012年01期

【摘要】：本文基于对上海银行大规模调研的基础上、运用定量的方法评估了上海地区商业银行业内部控制系统的完善性。在研究方法上,本文将以往的定性描述方法加以改进,设计了融合客观描述因素的评估方法,构建银行内部控制完善性的指数,成为判断银行内部控制系统完善性的科学测评方法。考虑到国有商业银行和股份制商业银行之间管理模式上的差异,论文在测评上海地区两类商业银行内部控制完善性总体指数之外,进一步对两类银行内控完善性指数加以分解,考察两者差异的具体来源。结论表明,构成数据样本的两个银行群体中,国有商业银行比股份制商业银行具有更高的内部控制完善性指数,总体的内部控制完善程度更高,经指数的分解可以看到这一水平高水平的内控完善性的来源。文章最后分析了银行内部控制完善性指数的成因并提出了强化内部控制的具体对策。
[Abstract]:Based on the large-scale investigation of Shanghai Bank, this paper evaluates the perfection of the internal control system of commercial banking in Shanghai by using quantitative method. In terms of research methods, this paper improves the previous qualitative description methods, designs an evaluation method combining objective description factors, and constructs the index of the perfection of bank internal control. It has become a scientific evaluation method to judge the perfection of bank internal control system. Considering the difference of management mode between state-owned commercial banks and joint-stock commercial banks, this paper further decomposes the internal control perfection index of two kinds of commercial banks in Shanghai, besides evaluating the overall index of internal control perfection of two kinds of commercial banks in Shanghai. Investigate the specific source of the difference between the two. The conclusion shows that the state-owned commercial banks have higher internal control consummation index and the overall internal control perfection degree is higher than that of the joint-stock commercial banks. Through the decomposition of the exponent, we can see the source of the high level of internal control perfection. Finally, the paper analyzes the causes of the perfection index of bank internal control and puts forward the concrete countermeasures to strengthen the internal control.
【作者单位】：上海外贸学院金融学院;上海社会科学院世界经济研究所;
【基金】：上海市教育委员会支持的金融学重点学科项目的资助(项目编号:J51201)
【分类号】：F832.2

【二级参考文献】