我国商业银行内部控制体系及基于PDCA循环的内部控制体系可行性初探

摘要

随着经济全球化以及金融全球化发展，我国商业银行在组织资本流动，推动经济发展中的作用日益凸显。但是，商业银行发展中所暴露出一系列的大案要案表明我国商业银行内部控制体系的发展相对滞后。法人治理结构不完善，内部控制制度建立缺乏统一性和系统性，制度落实的执行力不足以及思想重视度不够等是目前存在的主要问题。而PDCA循环在运营规律及可操作性上与商业内部控制具有一致性，表明基于PDCA循环建立商业银行内部控制体系具有可行性。%　　Along with economic globalization and the development of financial globalization, commercial banks in China play an important role in organizing capital flow and promoting economic development. However, the major cases indicate that the internal control system relatively lags behind the development of economy. Corporate governance structure is not perfect, internal control system lacks coherence and systemic, and system implementation enforcement is weak and attention is not enough. PDCA circulation in the operational regularity and feasibility is consistent on the internal control of commercial operations, shows that internal control system based on PDCA cycle is practical.