美国商业银行内部控制制度及其对我国的启示 |
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作者单位: | 北京邮电大学经济管理学院 北京100876(朱大地),中国银行河南省分行 河南郑州450000(朱大鹏),北京外国语大学国际商学院 北京100023(彭龙) |
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摘 要: | 随着我国经济的不断高速发展,金融银行业在国民经济中的地位和重要性也日趋凸现,本文从我国国有商业银行内部控制制度的现状分析入手,详细介绍了美国商业银行内控的基本理论,并以此为依据,提出了建立、健全我国商业银行内部控制制度的方法和措施,从而对我国商业银行的发展起到一定的借鉴作用。
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关 键 词: | 商业银行 内部控制 借鉴 |
Research on the Internal Control in Commercial Bank |
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Authors: | ZHU Da-di ZHU Da-peng PENG Long |
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Institution: | ZHU Da-di ZHU Da-peng PENG Long |
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Abstract: | With the rapid development of Chinese economy,finance industry plays a more and more important role in domestic economy.Beginning with the current situation of internal control of Chinese state-owned commercial banks,this article introduces the fundamental theory of internal control of US banks in details.Based on the theory,this article puts forward a solution of building and perfecting internal control of Chinese commercial banks that can promote the development of Chinese commercial banks. |
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Keywords: | Commercial bank Internal control Reference |
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