摘要
中小商业银行内部控制机制与经营目标之间存在矛盾,由此产生的经营风险隐患不容忽视,学术界对此尚无充分研究。以激励机制为视角,在内部控制与经营目标协调性二维空间理论假说基础上,对内控机制与经营目标协调性的互动机理进行分析,并运用10家中小商业银行2009年至2010年公开数据进行实证检验,研究结果显示:多数中小商业银行内部控制与经营目标的协调性不高,其根本原因在于现有激励机制下经营理念出现偏差,即风险管理和内控合规让位于经营发展。解决这一问题的途径包括科学把握内部控制与经营目标的协调关系、培育健康的内控文化、健全内控评价机制、建立全面风险管理框架下的激励机制。
The contradictions between the internal control mechanisms and business objectives of small and medium-sized commercial banks always cause operating risks that could not be neglected.The problem is not yet fully studied in academic circles.From the perspective of incentive mechanism,on the basis of the theoretical hypotheses of the coordination of the two-dimensional space of the internal control and business objectives,the paper studies the coordination interaction mechanism of internal control and business objectives in the small and medium-sized commercial banks.Applying 2009 and 2010 year public data from 10 small and medium-sized commercial banks,the empirical analysis shows that the internal control and business objectives in most small and medium-sized banks are not well coordinated.The root cause lies in their management philosophy under present incentive mechanism,with risk management and internal control giving way to business development.To solve this problem,banks need to scientifically coordinate the relations between internal control and business objectives,develop the internal control culture,improve the internal control evaluation mechanism and build an incentive mechanism within the frame work of comprehesnsive risk management.
出处
《南京审计学院学报》
2013年第1期40-51,共12页
journal of nanjing audit university
基金
山东省自然科学基金(ZR2010GL003)
山东省高等学校人文社会科学研究项目(J10WF08)
关键词
中小商业银行
内部控制
经营目标
激励机制
金融风险
金融监管
the small and medium-sized commercial banks
internal control
business objectives
incentive mechanism
financial risks
financial supervision
