摘要
资金拆入是指商业银行因资金周转需要而在金融机构之间借入资金的行为,是商业银行的一项常规性业务,拆入资金业务内部控制是我国商业银行内部控制体系中的一个重要组成部分。拆入资金业务内部控制体系可以为我国商业银行加强拆入资金业务管理、提高拆入资金业务的运作效率提供可靠的理论借鉴。我国商业银行拆入资金业务内部控制体系的设计必须密切联系我国商业银行拆入资金业务的运作实践。因子分析可以为理论模型提供现实性检验,从而展现我国商业银行拆入资金业务内部控制的现实性微观机理。
The funds dismantles to go in to mean the commercial bank borrows into the behavior of the funds between the financing institution because the financing need and is a normal regulations business of the commercial bank, but dismantle into the internal control of the funds business is our country commercial bank inner part control system in of an importance constitute part. Dismantle inner part to control system into the funds business can for our country the commercial bank strengthen to dismantle to manage and raise to dismantle into the funds business into the funds business of the operation efficiency provide dependable theories to draw lessons from, but our country the commercial bank dismantle inner part to control system into the funds business of the design have to closely be contact in our country the commercial bank dismantle into the funds business of operation practice. The factorization can provide a realistic sex examination for the theories model and emerge the reality tiny view mechanism that our country commercial bank dismantling into the funds business internal control thus.
出处
《郑州航空工业管理学院学报》
2008年第4期53-57,共5页
Journal of Zhengzhou University of Aeronautics
基金
国家自然科学基金资助项目(90510016)
关键词
商业银行
拆入资金
内部控制
因子分析
commercial bank
borrowing capital
internal control
factor analysis
