我国银行内部控制研究评述与展望

摘要

The integrity of internal control system is critical to the finance industry. It effectively guards banks against financial risk, ensures banks' assets security and maintains financial stability. In recent years, scholars in China and abroad have made significant progress in the academic research about banks' internal control. The paper analyzes the journal papers in recent ten years and exhibits the status of research on banks' internal control in China. The paper summarizes relevant literature and analyzes their viewpoints on internal control system, internal control evaluation and internal control auditing of the central bank and commercial banks. Then it shows the imperfections in existing research, such as lack of diversified research method and research on internal control evaluation and auditing. In the end, the paper suggests some research areas for future study, such as merits of foreign central banks' internal control, information disclosure of banks' internal control and internal control evaluation and auditing.%健全的银行内部控制体系是金融业有效地防范和化解金融风险、保障资金安全、维护金融秩序稳定的重要手段。近年来，国内外学者关于银行内部控制的学术研究取得了较大进展。文章分析了近十年的期刊论文，报告了国内对银行内部控制的研究现状；从中央银行与商业银行两方面着手，沿着银行内部控制应用、评价和审计的脉络，梳理了相关文献，在此基础上指出我国银行内部控制研究领域存在研究方法单一、内部控制评价与审计的研究较缺乏等主要问题；指出了该领域的未来研究方向包括国外中央银行内部控制机制的借鉴研究、银行内部控制信息披露的价值性研究、银行内部控制评价与审计研究等。