我国商业银行公司治理机制与内部控制的实证研究

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1、A.BSTRACTABSTRACTBank15asPecialindustry，China，5bankingindustryeontrols90%ofChina，Sfinancialassets，ithasadecisiveimPortarieeimPaetofnationaleconomieseeurit又finaneialseeurityandeoneemstheimmediateinterestsofeveryPeoPle.BankseetorPlaysacriticalroleinfinaneialintermediationinaeouniry，5eeonomy，onee

2、thebankmeetsProblemitwilldireetlyaffeetsnationalsecurity.Lookingattheriskofallbanks50faroeeuredinthecase，weeanseethattheoeeUrenceofalleasesmoreorlesshavemoreeloselyrelatedwiththeriskofChin澎5banklngsystemandthelaekofintemaleontrolsystems.Int橄aleontrol15thekeyofeorporategovemaneeandmanagementofa

3、nimPortanimeasure.IthasaerueialroleofdeveloPmentandgrowthofenterprises.WiththeglobalizationoffinaneeandeeonomieehangeandtheeontinuousdeveloPmentofChina，5marketeeonomydeveloPment，thebar水5themselvesalsohavetoimProveandstrengtheninternalcontrolsrequirements.Inereasedfinaneialrisksofbaz水s，eommerci

4、albanksfaeedoubletheriskofexternalrisksandinternalrisks，Whiehtogethera月七ettheeonunercialbank，5rePutationanddeveloPmeni，butalsohaveaProfoundimPaetwithglobaleeonomiesecurityandPoliticalsecurity.China，5marketecon0InysystemeontinuousimProves，andthemarketinereasinglycomPetes，nomatereornmereialbanks

5、largeorsmallbanksinthebankingindustrywhiehwanttobeeomeawell一kno恤bankintheworld，itneedtogivesPecialatentiontotheeomPany，5intemaleontrols.AlthoughChina，5fourstate一ownedbanksintheWOrldBank，5ranksquiteearly，butthisdoes、notmeanthattheyhaveasoundintemaleontrolsystem，Probablybecausehavethe”state”inth

6、etitlewhiehsuPPortfromthestate，50alotoftheProblemsdoesnotexPose，thusinthiscontextthatweshouldPaymoreateniiontothebank’5internalcontrolsystemofdeveloPmentandimProvement，theonlywaytofollowthePaeeofthedeveloPmentoflargeinternationalbanks15tobecomethedeveloPmentofChina，sbankingseetor.了AnEmPiriealS

7、tudyoneorporategovernaneemeehanismandinternaleontrolofeommereialbanksinehinaStrengtheningthecommereialbank，5iniernaleontrolsystem15auniquewaytoavoidrisksandredueetheineideneeofeases，butalsoaradiealaPProach.IthasgreatimPortantPraeticalan