近代中国银行业内部稽核机制述论

近代中国银行业的风险类型大致可总结为内生性风险、外源性风险、政策性风险等数种,其中尤以内生性风险因其隐蔽性强、风险危害大,对银行业的资金安全影响深远。如何防控内部业务风险,是银行风险防控的重要课题。近代中国银行业在发生发展的过程中,逐渐形成以职权独立、专业化、制度化为主要特征的内部稽核机制。以账务检查、业务改进、人事防腐为主要内容的内部稽核不但优化了近代银行业自身的业务与管理结构,提高了银行业务水平与管理效率,也丰富了银行业自我风险监控与防御的手段,降低了银行业整体业务风险。

On the Internal Auditing Mechanism of Banking Industry in Modern China

In modern China ,many risks including internal risk ,external risk and policy risk were harmful to the financial security of banking industry ,and the internal risk particularly had a far -reaching impact on the financial security of the bank-ing industry because of its concealed and destructive character .So,how to prevent and control internal risks is an important is-sue of bank risk control .With the development of modern banking industry ,more and more banks tried to construct an internal auditing mechanism characterized by independence ,specialization and institutionalization .The development of internal auditing mechanism based on account inspection ,business improvement and personnel anticorrosion not only optimized the structure of modern banking ' s business and management ,improved the efficiency of management ,but also enriched the means of risk con-trol and reduced the risk of modern banking industry .