商业银行内部控制法律制度研究

【作者】 王强；

【导师】 陆志安；

【作者基本信息】 复旦大学 ， 法律， 2009， 硕士

【摘要】 商业银行在国民经济中具有举足轻重的地位,其稳健运营对国民经济稳定发展具有极其重要的意义。银行业具有天然的高风险性,在金融全球化进程加快的经济环境下,金融危机爆发的频率逐步增大,因此西方国家普遍建立了针对银行运营的监管体系,一般包含三个层次的制度:外部监管制度、内部控制制度以及市场的约束机制。由于外部监管制度具有相对的滞后性,且受经济发展水平与社会资源投入等影响较大,许多国家银行监管机关都对内部控制制度给予了高度的重视。巴塞尔银行监管委员会对内部控制制度缺失的原因以及后果都进行了科学的分析,在此基础上构建了内部控制法律制度的框架指引并起到重要作用。内部控制不仅属于银行“自律”的范畴,更是银行监管制度中的重要一环。我国立法目前已经制定了基本符合巴塞尔银行监管委员会要求的内部控制制度标准,但目前我国的内部控制法律制度没有发挥其应有的作用,实施过程中存在诸多缺陷和问题。因此完善商业银行内部控制法律制度对我国具有重要的现实意义。本文试以我国商业银行内部控制法律制度的完善为立足点,在分析商业银行内部控制基本理论及其发展动态的基础上,研究借鉴巴塞尔委员会及英美等国家的内控制度,深入分析我国商业银行内部控制制度存在的诸多缺陷,进而探讨我国商业银行内部控制法律制度的构建与完善。本文主要分四个部分进行讨论和研究。引言由银行危机的启示引出对商业银行内部控制制度的思考进而提出本文的研究目的和意义;第一章在分析内部控制制度的理论基础、回顾理论发展的基础上,分析内部控制制度的必要性及对中国的重要现实意义;第二章与第三章系统考察巴塞尔银行监管委员会及英美等国家内部控制制度的构建经验并结合当前金融危机的反思对其进行评价,为后文构建中国商业银行内部控制制度提供借鉴;第四章是本文的落脚点,在回顾我国内部控制制度发展的基础上,分析目前中国该制度存在的诸多缺陷,并提出中国商业银行内部控制法律制度的构建与完善思路。通过上述论证,得出笔者关于中国商业银行内部控制法律制度在公司治理结构、外部监管、配套制度等方面的构建与完善建议的结论。更多还原

【Abstract】 Safe operation of commercial banks plays a pivotal role in national economy. Instability in commercial bank industry has enlarged the probability of financial crisis. Therefore, most of western countries have established the supervisory mechanism which combines official supervision, internal control and marketing restriction altogether. Hysteresis nature of official supervision, impacted by economic development and distribution of social resources, has contributed to more emphasis on internal control which is no longer the self-governance but part of regime of supervisory law. Our state legislation has already regulated the internal control standard of commercial banks according to the Basel Committee’s request which has played a very important role on the basis of analyzing the reason of internal control. However, many flaws need to be rectified. Thus, to improve the law system of commercial banks’ internal control is of great practical significance.On the purpose of improving the legal system of commercial banks’ internal control, this paper starts with the analysis on the internal control theory and then analyzes regulations of Basel Committee and other countries such as America and Britain.Thereafter this paper tries to illustrate the defects of the legal systems in China to give some legal suggestions on how to improve its construction.This paper is divided into four parts. Introduction brings forward the topic of this paper starting with the enlightment of financial crisis. Chapter One focuses on the necessity and practical significance of commercial banks’ internal control system for China, introducing internal control theoretical background and its development. Chapter Two and Chapter Three concern with the present legal system and practice of internal control of Basel Committee and other countries under the background of financial crisis, searching for references to the construction of our country’s legal system of internal control. Chapter Four gives some suggestions on the construction of legal system, including corporation administration structure, official supervision and supporting system, according to the analysis on the defects of present legal system of internal control.更多还原