本文在对前人关于内部控制理论和实践研究成果的梳理与分析的基础上,
运用系统理论将内部控制系统的特性归纳为“适应性”、“自组织性”和“层次
性”。通过对构成内部控制系统五要素对内部控制目标影响程度和影响方式不同
的分析,将“内部控制环境”和“内部控制措施”划归为直接影响内部控制目
标实现的要素,并以此作为商业银行内部控制系统分析的切入点。
基于以上假设,结合近年来 M 银行内部控制失效案例,运用“瑞士奶酪模
型”对“内部控制环境”和“内部控制措施”对商业银行内部控制系统的“适
应性”、“自组织性”、“层次性”产生影响的作用机理运用系统理论进行分析,
找出商业银行内部控制系统失效的原因,并给出改进和完善的建议。
关键词:商业银行;内部控制;系统理论Abstract
Under the background of financial globalization, China's commercial Banks have
to face more fierce internal and external competition and the more complicated risk
environment.Good internal control is to promote commercial bank management
level and guarantee its business goals to realize and an important means to safeguard
national financial stability. Over the years by the financial regulatory authorities to
spare no effort to promote and commercial bank’s self-improvement ,on the macro
point of the commercial bank system, the commercial Banks in China has
established a relatively perfect and efficient internal control system. But our country
commercial bank in the process of perfecting the internal control system also has
some problems.
Based on the previous research achievements on internal control theory and
practice, I combing and analysis of characteristics of the internal control system
using system theory as resilience and self-organizing and hierarchy. During
reserch the five element of the internal control system ,I find that “internal control
envirment”and”internal control measurment” is the crucial and directly influence
element of the internal control goal’s realization. As the breakthrough point of the
commercial Banks internal control system analysis.
Based on the above assumptions, combined with China merchants bank internal
control failure cases in recent years, I using the Swiss cheese model to analysis
internal control environment \ internal control measures and their impact
mechanism of the commercial Banks internal control system’s character,such
asresilience, self-organizing and hierarchy. Find out the cause of the
commercial Banks internal control system’s failur, and give the improve suggestion.
Key Words:commercial bank;internal control;system theory