摘 要随着我国金融改革的不断深入，各大银行在近年的经营过程中开始逐渐暴露出内部管理失控问题开始逐渐增多，受到了社会一定程度的负面评论，影响了银行自身的声誉，对金融体系的系统性安全构成了隐患。在管理这些问题的过程中，央行往往试图采取高压强制性的财务标准限制这种事件的发生，但实际效果却是治标不治本。本文从商业银行内部控制角度出发，通过对山东分行胜利支行内部控制案例进行分析，指出当前我国商业银行问题频发的根本是由于内部控制制度不合理所导致的，罗列了当前山东分行胜利支行过度重视短期利益，向下级分支行下达短期经营绩效指标，使得基层员工迫于压力而采取违规行为刻意不去执行内部控制度；内部控制制度的制定滞后于新业务的发展等等，并针对这一系列问题，提出了制度的执行和管理要依靠人来解决，将制度细化、要“以人为本”，建立起类似于 KPI、MPA 之类的新的内部控制绩效制度，强化内部控制机制的作用等建议，以帮助我国商业银行内部控制制度的理论完善。关键词：信息质量；内部控制；上市公司；山东分行胜利支行- I -Abstract With the deepening of the financial reform in our country, various banks have gradually exposed the problem of losing control of internal management in recent years, and have received some negative comments from the society, which has affected the reputation of the banks themselves. The systemic security of the financial system poses a danger. In managing these problems, central banks often try to impose high-pressure financial standards to limit the occurrence of such incidents. However, the actual effect is to deal with the symptoms and not the root causes. From the point of view of internal control of commercial banks, this paper analyzes the internal control cases of Shengli Branch of Shandong Branch and points out the root of the frequent problems of commercial banks in our country at present. Due to the internal control system is reasonable in the list of the current Shandong branch branch of victory over emphasis on short-ter...
