CAJ | 학술논문

健全的银行内部控制体系是金融业有效地防范和化解金融风险、保障资金安全、维护金融秩序稳定的重要手段。近年来，国内外学者关于银行内部控制的学术研究取得了较大进展。文章分析了近十年的期刊论文，报告了国内对银行内部控制的研究现状；从中央银行与商业银行两方面着手，沿着银行内部控制应用、评价和审计的脉络，梳理了相关文献，在此基础上指出我国银行内部控制研究领域存在研究方法单一、内部控制评价与审计的研究较缺乏等主要问题；指出了该领域的未来研究方向包括国外中央银行内部控制机制的借鉴研究、银行内部控制信息披露的价值性研究、银行内部控制评价与审计研究等。
건전적은행내부공제체계시금융업유효지방범화화해금융풍험、보장자금안전、유호금융질서은정적중요수단。근년래，국내외학자관우은행내부공제적학술연구취득료교대진전。문장분석료근십년적기간논문，보고료국내대은행내부공제적연구현상；종중앙은행여상업은행량방면착수，연착은행내부공제응용、평개화심계적맥락，소리료상관문헌，재차기출상지출아국은행내부공제연구영역존재연구방법단일、내부공제평개여심계적연구교결핍등주요문제；지출료해영역적미래연구방향포괄국외중앙은행내부공제궤제적차감연구、은행내부공제신식피로적개치성연구、은행내부공제평개여심계연구등。
The integrity of internal control system is critical to the finance industry. It effectively guards banks against financial risk, ensures banks' assets security and maintains financial stability. In recent years, scholars in China and abroad have made significant progress in the academic research about banks' internal control. The paper analyzes the journal papers in recent ten years and exhibits the status of research on banks' internal control in China. The paper summarizes relevant literature and analyzes their viewpoints on internal control system, internal control evaluation and internal control auditing of the central bank and commercial banks. Then it shows the imperfections in existing research, such as lack of diversified research method and research on internal control evaluation and auditing. In the end, the paper suggests some research areas for future study, such as merits of foreign central banks' internal control, information disclosure of banks' internal control and internal control evaluation and auditing.