一直以来,商业银行内部控制在我国金融业监管体系的建设和风险防范上有着举足轻重的作

用,它是银行业可持续发展和的稳健经营的最重要的因素。银行作为经营货币、经营风险的特殊

企业,内部控制的重要性不言而喻,容不得半点闪失和差错,需要对其进行持续的评价和改进,

内部控制评价自然成为修正内部控制缺陷的重要环节和内控体系的有机组成部分。商业银行通过

内部控制评价,能够发现自身内部控制体系、活动中存在的问题,计对发现的问题提出改进措施,

进而进一步完善内部控制。本文旨在利用综合模糊数学模型,对交通银行宁夏区分行内部控制情

况进行评价,分析其存在的问题,提出改进意见。

本文从商业银行内部控制评价的研究背景、研究目的和意义,研究的内容及方法出发,概述

了内部控制评价及相关基础理论。包括内部控制的概念、目的、要素、原则以及内控评价的概念

原则、内容、评价的方法、评价程序以及相关研究理论,对商业银行内部控制评价的现状进行了

分析,指出了目前我国商业银行内部控制评价存在的问题主要是内部控制评价缺乏独立性、缺乏

统一的标准、评价方法不够精确、评价人员素质不高以及评价报告易流于形式。在设计内部控制

评价指标体系的基础上,利用以模糊数学和层次分析法为基础的综合数学模型,对交通银行宁夏

区分行内部控制进行实证分析。最后通过检验结果,提出完善交通银行宁夏区分行分行内部控制

的建议,分别是:1.进一步健全激励机制;2.适时发展风险评估机制;3.健全内部控制制度体系;

4.改进信息传递机制;5.强化外部监督。

关键词:内部控制评价,商业银行,模糊综合评价模型

I

Abstract

Internal control of stable operation and sustainable development the primary factor in the banking

industry,commercial Banks' risk prevention has a very important role. In our country, along with the

continuous reform and development of commercial Banks, perfecting the corporate governance, deepen

the reform of the internal control body,improve the internal control management mechanism, to guard

against credit risk, operational risk and market risk, build a comprehensive preventive control of

liquidity risk management system, has became the consensus of the industry of commercial Banks and

banking regulators. Banking as a special monetary operations of enterprises, it goes without saying that

the importance of internal control will be any delay and mistake, need to be continuous evaluation and

improvement of internal control evaluation nature will become the important link of the internal control

defects and the internal control system of organic component. Commercial Banks need to through bank

of internal audit departments and external rating agencies to review the internal control system,

evaluation, found that the internal control weakness and loophole of link, and advances some opinions

and Suggestions for improvement, to help commercial Banks to further strengthen and perfect the

internal control. The purpose of this study is by building the evaluation index system of the commercial

Banks internal control, by using comprehensive fuzzy mathematic model, to evaluate the internal

control situation of bank of communications in ningxia area,and according to the analysis of existing

problems,to help them improve the level of internal control and management level.

This article from the commercial Banks internal control evaluation research background, research

purpose and significance, this article research content and method, the related basic theory and internal

control evaluation is introduced. Including internal control concept, purpose,factors, principles and the

concept of internal control evaluation principles, contents, evaluation methods, evaluation procedures

and related research theory, the internal commercial Banks

Control the present situation of the evaluation are analyzed, and points out the problems existing in

the current our country commercial bank internal control evaluation is mainly the internal control

evaluation lack independence, lack of unified standard, evaluation method is not precise enough,

evaluation personnel quality is not high and the evaluation report is easy to become a mere formality. In

the design, on the basis of internal control evaluation index system, use fuzzy mathematics and analytic

hierarchy process (ahp) based comprehensive mathematical model, the internal control carries on the

empirical analysis of bank of communications in ningxia area. Finally through the test results,

Suggestions to consummate the internal control of bank of communications in ningxia area branch's

advice, respectively is: 1. To further improve the incentive mechanism; 2. The timely development of

risk assessment mechanisms; 3. The sound system of internal control system; 4. Improve the

information transmission mechanism; 5. To strengthen the external supervision.

Key words : Internal control evaluation, commercial Banks, fuzzy comprehensive evaluation mod