对商业银行基层行监督模式转型改革的思考

商业银行事后监督工作作为其运行管理体系和内部控制体系的重要组成部分,在核算质量管理和操作风险防范方面发挥了重要作用。本文以工商银行现行监督模式为例,剖析其在监督理念、重点、效率以及人员配置、功能发挥等方面的不足,立足于构建安全型、价值型、成本型风险管理平台的需要,提出推进商业银行基层行监督模式由规范操作型向风险管理型、由质量复审型向风险预警型、由职责重叠型向责任互补型、由单一封闭型向合作多样型、由粗放分散型向集约管理型转变的五大转型路径,以期对商业银行在新形势下推进监督工作转型提供借鉴和启示。

An Analysis of Supervision Pattern Transformation of Basic Business Outlets of Commercial Banks

As an important part of operating system and internal control system,commercial bank's post-supervision plays a core role in assessment quality management and operational risk precaution.With the example of ICBC,this paper scrutinizes its insuffi- ciency in supervision idea,priorities,staff allocation and function.To satisfy the need of safety-oriented,value-oriented and cost-fo- cused risk management platform,the paper proposes that basic business outlet's supervision pattern should make transformation fro...