属鼠今日财运外文翻译
原文
The situation of commercial bank internal control system
Material Source：《Rationing in Credit Markets with Imperfect Information》
手抄报高中Author：Bester Screening
Commercial Banks internal control system, is the commercial Banks internal construction in preventing risks as the goal, take into account the efficiency of the original then, to realize the mutual business post balances, business process of scientific, rational, business variety of risk asssment of each the floorboard of internal rules. The current domestic banking after more than ten years of commercial construction, and has initially established a Set of certain scientific and strict internal control system, initially forming a cross, post restriction, the department authorized points under internal control mechanism, to effectively guard against credit risk and market risk and operation risk played a significant positive role. Bank
s riously quite internal control, generally strengthened the internal control and management in the bank management of ba besides art1 function x status, can according to the people's bank of China and the CBRC t ~ ries of internal control documents and relevant regulations request, unifies own reality, the internal control group system and method system, supervision and evaluation mechanism on the construction of a difference. If the ast to the risk classification, rating, control of bad asts of the centralized collect dispose. For new issue loans of the feasibility of the demonstration, credit audit paration, track surveillance, to the added non-performing asts the strictly investigate and procute, In bank accounting business operation process strictly implements incompatible business pha paration, can enough for bank internal risk status has launched a ries of internal control inspection, evaluation activity etc. Can say, each the bank's internal all been t up a t of cloly related with their own business operation, the control system, internal control management text already e rudiment of construction for banking dovish manage, played an obvious stimulative effect. But China's banking internal control t办理签证需要的材料he problems of the construction of also obvious, mainly displays in:
System of internal control constraint weakness, lack of mandatory. Part of internal control system in departments and divisions between not only is mutual parated, some even conflict with each other. If the accounting department does not restrict deposit marketing of the capital cost, deposit structure more and more is not reasonable. The loan pricing mechanism is unreasonable, often by financial trade vicious competition in shadow ringing off the profit maximization goal; Loans, though a t of internal control organizational process, but lack of policymakers restriction, etc. Moreover, due to the internal control system t unreasonable, often is not accud of "controlling",
For management and decision-making constraint weakness, mainly by its autonomy consciousness and moral integrity to restrain, in system asher project managers on the existence of neglect of management.
Internal control system lags behind the business development, lack of prospective. In China's current economic is experiencing a high growth stage, the bank's business internal and external environment is changing fast. If not timely, prospectively provides th
e system guarantee, will inevitably leads to not standardized operation, make new business risk cannot be controlled, emerging business often become new risk source. Meanwhile, in the abnce of system timely adjust function, some inappropriate system still need execution, lead to operator in the index under pressure to the Passover, formed the system has made no universal, Moreover, due to the lack of business of continuous, the system of supervision, often nd hope in post-supervision and recovery, and in precautions, a Chine control to the lack of necessary rules.
Internal control system, lack of systematic scattered formulated. Commercial Banks internal each management agencies and basic it is horizontal
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To each layer branches have their respective management institution, due to internal lack a unified inside control degree construction planning, each department formulate rules and regulations, so as to form the fragmented, parate management situation, to build became the current bank internal control system of huge, system goals are united hard, system, make some clashes content bas 李金萍心理咨询师layer institution in the system of internal contr
ol during execution for multiple management and helpless, widespread low efficiency of management of feeling condition.
Internal control system, lack of stylization rious maneuverability. On the one hand, the system designer unilateral pursue system degree itlf "perfect", often deviating from the practice, causing some internal control system in actual work hard to operate, Percuted system executives take deviant practice, and gives undesirable motivation who create crime opportunity. On the other hand, less rules again there is a blur in the concept of the operational level, involving various business links often take the original 泰极而否then the formulation, resulting in system of understanding and implementation of executor otherness is bigger.
The main cau of formation afore-mentioned problems: one is the commercial Banks in China especially state-owned commercial Banks, the property right is clear, corporate governance structure is not perfect. Property rights system has incentive and restraint function, determine and impacting business bank of behavior targets and behavior, impro
ve corporate governance structure is to ensure that the commercial banks internal control effectively source power. Currently our commercial Banks especially state-owned commercial Banks, ownership and the integrity of points from, running and managing existing in the process of short-term, radically affect the commercial Banks internal control long-term machine system established. Although say, commercial Banks has generally established internal audit organization system, but the internal audit department fails buy的用法can directly to the board of directors and top management is responsible for the state-owned commercial Banks, other grass-roots branches according to administrative divisions set pattern has not fully reversing, institution of too many levels and reduce the nsitivity of internal control, incread group woven operation risk. Second, it is commercial Banks internal control system construction lack of systematic, comprehensive, prospective study.
结果分析
