海峽兩岸銀行業(yè)內(nèi)部控制環(huán)境與監(jiān)督比較研究.pdf

1、復(fù)旦大學(xué)碩士學(xué)位論文海峽兩岸銀行業(yè)內(nèi)部控制環(huán)境與監(jiān)督比較研究姓名：曹伯周申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：高級(jí)管理人員工商管理指導(dǎo)教師：李若山20081022063025473曹伯周海峽兩岸銀行業(yè)內(nèi)部控制環(huán)境!j監(jiān)督比較研理ABSTI認(rèn)CTTheroleofFinancialInstitutionsinthewholeeconomicactivitiesareactingastheintermediary，itsfundsmainlycomesf

2、romthepopulacedeposit，butitsusetosupplyGovernment，EnterprisesandIndividualseconomicactivities，thereforethestableandorderlyfinancialmarketistheimportantstrengthforthepromotionofstateeconomydevelopmentAlso，theFinancialInst

3、itutionsbeartheliabilityofsocialwelfareandpubliC。therefore，besidesthepursueprofit，thegoalofFinancialInstitutionssti11hadtodualattentiontoassets1iquidityanddebtserviceabilityOnceafinancialinstitutionfoundoperationproblem，

4、itmightwidespreadtheaffectstothewholeeconomicactivityandcreatetheseriousSOCialproblemwithinaveryshorttimespan，andreceivelotsofattentionfrompopulacesTherefore，asafinancialinstitution，tostrengththeInternalControlSystembeco

5、mesanonlyandpositivewaytoraisethebusinessefficiencyandeffect，alsoteducethemistakeandcorruptsDuetotheSizeaswellastheactivitiesoftheFinancialInstitutionsgettingbroad，theorganizationismoreandmorenumerousanddisorderly，theman

6、agementiSunabletodoeverypersonally，thus，asetofperfectinternalcontrolsystemtodisplaythemanagementachievements，alsocancontinueforevertomanageismorenecessaryandimportantDuringthepast10years，thetwosideauthoritiesacrosstheTai

7、wanStraithadseparatelyformulatedthelawsandregulationsaboutthebankingindustrycontrolsystemandthestandardSuchastheTaiwanauthoritypassedthebanking1awamendmentinOctober，2000tostipulateexplicitlythebankshouldestablishtheinter

8、nalcontrolandtheinternalauditingsystemInJuly，2007，ChinaBankingRegulatoryCommissionalsoissuedtheundertheoriginalcommercialbankinternalcontroldirectionfoundationruledbyPeople’sBankofChina，altogetherlOchapterswith142article

9、s，topromotedthecommercialbanktoestablishtheperfectinternalcontrol，toguardthefinancialindustryrisk，toensurethebankingsystemsafeandstabilityWecanclearlYseethegovernment’Sstrongintentiontoenforceal1FinancialInstitutionsesta