2015.01.31 【英译中】现代金融业务.20(675)

tsepinghan (哈比) 译心译意
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发表于:2015-01-31 22:30 [只看楼主] [划词开启]
v. Internal Controls 内部控制
A system of effective internal controls is a critical component of bank management and a foundation for the safe and sound operation of banking organizations. Such a system helps to ensure that goals and objectives of a banking organization will be met,that the bank will achieve long-term profitability targets,and maintain reliable financial and managerial reporting,that risks in banking activities are effectively identified,understood,measured,monitored and controlled to an acceptable level,that the bank will comply with laws and regulations as well as policies,plans,internal rules and procedures,and that the bank will decrease the risk of unexpected losses or damage to the bank's reputations.

有效的内部控制系统是银行管理的关键部分,这是银行稳健经营的基础,有助于实现银行既定的管理目标,保证银行实现长期的盈利目标,保证财务和管理报告的可靠性,使银行活动的风险得到有效的识别、理解、测量和监控,把风险控制在一个可接受的水平上,这样,银行才能遵守法律、法规、计划、内部规则和程序,减少风险给银行带来的不可预料的损失以及对银行信誉的损害。


Internal control consists of five interrelated elements:(1)management oversight and the control culture;(2)risk recognition and assessment;(3)control activities and segregation of duties;(4)information and communication,and (5)monitoring activities and correcting deficiencies.

内控制度包括五个关联因素:(1)管理监督与控制文化;(2)风险识别和评估;(3)控制活动和责任分离;(4)信息与交流;(5)监督活动与纠正缺陷。


   1.Management oversight and the control culture  管理监督与控制文化
The board of directors should have responsibilities for approving and periodically reviewing the overall business strategies and significant policies of the bank,understanding the major risks run by the bank,setting acceptable levels for these risks and ensuring that senior management takes the steps necessary to identify,measure,monitor and control these risks,approving the organizational structure and ensuring that senior management is monitoring the` effectiveness of the internal control system. The board is ultimately responsible for ensuring that an adequate and effective system of internal control has been established and maintained.

董事会负责批准和定期检查银行的总体经营计划和重大决策;了解银行的主要风险并将风险控制在适当水平,确保银行高级管理人员采取必要措施对风险加以识别、衡量、监督和控制;对银行的组织结构予以审批;确保高级管理层监督内部控制制度的效力。


Senior management should have responsibilities for implementing strategies and policies approved by the board,developing processes that identify,measure,monitor and control risks incurred by the bank,maintaining an organizational structure that clearly assigns responsibilities,authority and reporting relationships,ensuring that delegated responsibilities are effectively carried out,setting appropriate internal control policies and monitoring the adequacy and effectiveness of the internal control system.

高级管理层负责实施董事会批准的战略计划和政策;制定识别、衡量、监督、控制银行风险的办法;保持责,权和报告体系明晰的组织结构;保证有效履行代理职责;制定合理的内部控制政策;充分、有效地监督内部控制体系。


The board of directors and senior management are responsible for promoting high ethical and integrity standards,and for establishing a culture within the organization that emphasizes and demonstrates to all levels of staffs the importance of internal controls. All staffs at a banking organization need to understand their role in the internal controls process and be fully engaged in the process.

董事会和高级管理层负责提高所有员工的职业道德水准和诚信水平;建设企业文化,重点向员工说明内控的重要性。银行所有员工要明确自己在内控管理中的地位并竭尽全力参与内控管理。


   2.Risk Recognition and Assessment  风险识别和评估

An effective internal control system requires that the material risks that could adversely affect the achievement of the bank's goals should be recognized and continually assessed. This assessment should cover all risks facing the bank and the consolidated banking organization(that is,credit risk,country and transfer risk,market risk,interest rate risk,operational risk,legal risk and reputation risk).Internal controls may need to be revised to appropriately address any new or previously uncontrolled risks.

有效的内控体系要求对影响银行经营目标的主要风险进行识别和不断评估,风险评估要包括银行或银行集团面临的所有风险(如信用风险、国别风险和转让风险、市场风险、利率风险、操作风险、法律风险和信誉风险等)。内部控制体系需要不断修订以有效控制任何新出现的或以往无法控制的风险。

分类: 英语

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