摘要
内控文化与内控制度是构建商业银行内控管理体系的两个重要支柱。内控文化是内控制度有效执行的基础,而内控制度又是传播和提升内控文化的最好载体,两者相互依存、相互渗透。只有将它们进行有效的链接才能提高商业银行内控管理的执行效果。
Recent cases of financial crimes make people re-consider the internal control management system in commercial banks. This paper maintains that internal control culture and internal control system are the two primary pillars of constructing internal control management system in commercial banks. The former is the basis of effective execution of the latter while the latter is the best load of disseminating and improving the former. They are both interrelated and penetrated into each other. The better integration of them will improve the performance of internal control in commercial banks.
出处
《审计与经济研究》
北大核心
2006年第4期90-92,共3页
Journal of Audit & Economics
关键词
内控文化
内控制度
内控管理体系
internal control culture
internal control system
internal control management
作者简介
华增凤（1960-），女，江苏盐城人，南京审计学院副教授，从事金融会计理论与实务研究.
王品正（1958-），男，江苏扬州人，南京审计学院副教授，从事金融理论与实务研究。
