商业银行内部控制服务于授信后风险管理的路径与方法

本文通过对当前商业银行授信后风险管理的现状的认识,和解析授信后风险管理与内部控制之间的关系,期望内部控制能够运用有效的路径和方法来提高授信后管理水平。本文提出内控通过协助和服务于客户经理、管理层、风险经理和授信后审查委员会这三条路径,以营造内控氛围、实施内控评价、加强内控制度建设、提升内控信息系统、纠正内控缺陷等方法,产生决策有用的管理成果,从而实现授信后风险得以控制和预防的目的。

The route and method fo commercial bank inner control serve risk management after credit

Based on the current status of commercial bank＇s post-credit risk management and the relationship between post-credit risk management and internal control, the article expect to use internal control to improve post-credit management level through effective paths and ways. In order to control and prevent post-credit risks, this paper presents that by assisting and servicing account managers, the management, risk managers and post-credit review committee, the internal control can use the ways of creating internal control environment, implementing of internal control evaluation, strengthening internal control system, improving internal information systems, and correcting internal control deficiencies to achieve useful management decision-making results.