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2002年的《SOX法案》提出了实质性漏洞的概念,指出实质性漏洞的确存在于企业的内部控制中,然而由于长期以来各项监管政策和研究对于实质性漏洞的认识不足,致使企业无法通过一定的标准对实质性漏洞进行识别。上市银行掌握着国家的金融命脉,实质性漏洞的存在会严重威胁到一个国家的金融安全体系,而内控环境是内部控制中最为基础的要素,对内部控制制度的有效性起着十分关键的作用。因此,本文分析了上市银行的治理特性,以便更好地认识银行的主要矛盾,从而分析上市银行实质性漏洞的特征,并就银行的内部控制环境要素进行了分析,提出了识别内控环境中的实质性漏洞的具体项目,以期对银行完善内部控制制度提供一定的借鉴。
The SOX Act of 2002 raised the notion of a material loophole and pointed out that a material loophole does exist within an enterprise’s internal control. However, due to the long-standing lack of understanding of the substantive loopholes in various regulatory policies and research, the enterprise can not pass Certain standards identify material weaknesses. Listed banks hold the financial lifeline of the country and the existence of substantive loopholes will seriously threaten the financial security system of a country. The internal control environment is the most basic factor in internal control and plays a crucial role in the effectiveness of the internal control system . Therefore, this paper analyzes the governance characteristics of listed banks in order to better understand the main contradictions of banks, so as to analyze the characteristics of the substantive loopholes in listed banks and analyze the elements of the bank’s internal control environment. Concrete loopholes in the project, with a view to improve the bank’s internal control system to provide some reference.