天津市财贸管理干部学院学报
天津市財貿管理榦部學院學報
천진시재무관리간부학원학보
JOURNAL OF TIANJIN INSTITUTE OF FINANCIAL AND COMMERCIAL MANAGEMENT
2012年
3期
22-25
,共4页
唐毅泓%柴雪珍%汪子晴%冯厚雨%张栢源
唐毅泓%柴雪珍%汪子晴%馮厚雨%張栢源
당의홍%시설진%왕자청%풍후우%장백원
商业银行%内部控制%信息披露
商業銀行%內部控製%信息披露
상업은행%내부공제%신식피로
commercial bank%internal control%informatin disclosure
2008年美国爆发了以次贷危机为诱因的金融危机,导致了数十家商业银行相继破产、倒闭或者被收购,其中就包括拥有百年历史的雷曼兄弟(Lehman Brothers Holdings Inc)。有着雄厚实力的摩根大通(J P Morgan ChaseCo.)、花旗银行(Citibank,N.A)同样遭受了巨大损失。使美国经济遭遇了上世纪大萧条以来的巨大打击,且波及世界经济。与商业银行运营的的安全性、稳健性密切相关的内部控制制度的设计与内部控制信息的披露就显得尤为重要。
2008年美國爆髮瞭以次貸危機為誘因的金融危機,導緻瞭數十傢商業銀行相繼破產、倒閉或者被收購,其中就包括擁有百年歷史的雷曼兄弟(Lehman Brothers Holdings Inc)。有著雄厚實力的摩根大通(J P Morgan ChaseCo.)、花旂銀行(Citibank,N.A)同樣遭受瞭巨大損失。使美國經濟遭遇瞭上世紀大蕭條以來的巨大打擊,且波及世界經濟。與商業銀行運營的的安全性、穩健性密切相關的內部控製製度的設計與內部控製信息的披露就顯得尤為重要。
2008년미국폭발료이차대위궤위유인적금융위궤,도치료수십가상업은행상계파산、도폐혹자피수구,기중취포괄옹유백년역사적뢰만형제(Lehman Brothers Holdings Inc)。유착웅후실력적마근대통(J P Morgan ChaseCo.)、화기은행(Citibank,N.A)동양조수료거대손실。사미국경제조우료상세기대소조이래적거대타격,차파급세계경제。여상업은행운영적적안전성、은건성밀절상관적내부공제제도적설계여내부공제신식적피로취현득우위중요。
The U.S. subprime mortage crisis was a set of events and conditons that led to the 2008 financial crisis. During this crisis, dozens of commercial banks have been bankrupt, closing down or being acquired, including Lehman Brother Holdings Inc, a centuries-old global financial services firm. Other firms like JPMorgan Chase & Co. and Citibank N.A have also been seriously disvantaged. The financial crisis has had wide ranging and long-term implications for the world and US economies. Therefore, the safty and robutness of the banking operation, and the internal control system design and the informatin disclosure are of great importance for commercial banks.