学术论文 - 商业银行内控制度建设现状【外文翻译】.pdfVIP

外文翻译 原文 The situation of commercial bank internal control system Material Source: <Rationing in Credit Markets with Imperfect In formation > Author: Bester Screening Commercial Banks internal control system, is the commercial Banks internal construction in preven血g risks as the goal, take into account the efficiency of the ori ginal then , to realize the mutual business post balances, business process of scientific, rational, business variety of ri sk assessment of each the floorboard of internal rules. The current domestic banking after more than ten years of commercial constru ction, and has initially established a Set of certain scientific and strict internal control system, initially fonning a cross, post restriction, the department authorized points under internal control mechanism, to effectively guard against cre山t risk and market risk 叩d operation risk p layed a sigi1ificant positive role. Banks seri ously quite internal control, generally strengthened the internal control and management in the bank management of base besides artl function sex status, can according to th e people's ba吐of China and the CBRC set - series 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 asset to the risk classification, rating, control of bad assets of the centralized collect dispose. For new issue loans ofthe feas如lity ofthe demonstration, credit audit separation, track surveillance, to the added non-performing assets the strict!y investigate and prosecute, In bank accounting business operation process strictly