Regulacija i kontrola bankarskog sistema Republike Srpske

Autori članka: 
Zorica Drljača
Godina izdavanja članka: 
2015
Broj u godini: 
1
Apstrak članka: 

Uloga bankarskog sektora u okviru sveukupnog privrednog sistema jedne zemlje i sama djelatnost banaka, odredili su da ovo područje bude posebno regulisano i da se bankarski sektor tretira kao sektor od posebnog značaja. Razvojem savremenih bankarskih sistema u uslovima tržišne privrede, liberalizacije tržišta i deregulacije koja je imala za cilj otkloniti sve administrativne barijere za slobodan protok kapitala, poseban akcenat je naglašen na regulaciju sigurnosti uključujući i izgradnju sistema javne kontrole bankarskog sektora. U određivanju regulacije sigurnosti, posebnu ulogu ima Bazelski komitet za superviziju banaka koji je utvrdio minimalne standarde za obavljanje bankarske djelatnosti i uspostavljanje supervizora za bakarski sistem. Osnovni cilj regulacije sigurnosti je otklanjanje rizika u poslovanju banaka, zaštita interesa korisnika bankarskih usluga i očuvanje stabilnosti i sigurnosti cjelokupnog bankarskog sistema. Neki od elemenata regulacije sigurnosti su način izdavanja dozvole za rad banaka, određivanje korektivnih mjera za otklanjanje nepravilnosti u poslovanju banaka, uvođenje standarda za visinu osnivačkog kapitala, objavljivanje izvještaja o izvršenoj reviziji poslovanja i drugi standardi koji će biti predmet istraživanja u ovom radu. U cilju očuvanja stabilnosti bankarskog sektora, naročito je značajna uloga supervizora koji pored vršenja javne kontrole, prati unapređenje i usmjeravanje rada banaka što uključuje i donošenje odgovarajućih standarda.
Cilj ovog rada je istražiti regulativu bankarskog sistema Republike Srpske i način vršenja javne kontrole u ovom sektoru, polazeći od rješenja utvrđenih Zakonom o bankama Republike Srpske, drugim zakonima koji uređuju finansijske organizacije bankarskog sistema Republike Srpske i Zakonom o Agenciji za bankarstvo Republike Srpske.

Regulation and Supervision of the Banking System of the Republic of Srpska

Summary: Development of the modern banking system in the market economy, liberalization and deregulated economy are created to remove barriers and unlimited flow of the capital. A safety regulation in that process has to play special factor. Determinations of the safety regulation to act as ultimate goal to establish and maintain security and stability of the banking system, as addition to establishing minimum standards on particular elements of foundation and operation of banking system, particularly the important role has to be assigned to supervisor. Supervisor is a separate institution with clearly defined authority in the process of performing continually supervision in the order to control guidance and improve the entire banking system. In addition to continuous monitoring and the controlling of the banking system supervisor, the importance of the internal control system is to be highlighted specially enfolded with internal and external audit.
In the Republic of Srpska safety regulations are based on the Law on Banking Agency of Republic of Srpska, Law on Banks of the Republic Srpska and the other laws financial institutions that structure the banking system of the Republic of Srpska. Distinct importance in the context of the safety is context of regulation are implementing of the Banking Agency of the Republic of Srpska and Board of Directors of the Agency stipulating: the minimum standards and criteria for the establishment of banks, the minimum standards for the bank capital management and capital protection, monitoring of the market, the operational and credit risk, minimum standards for the bank liquidity management, reporting financial operations, the applications of international accounting standards, including minimum standards of the internal control systems, internal and external audit system. Supervision of the banking system in the Republic of Srpska is performed the Banking Agency of Republic of Srpska, in according to the methodology: perpetual monitoring reports, information and data on the state in banking system, direct review of accounting books, accountancy and other documents recorded in the bank customers by ranking indicators of bank performance and by comparison with the minimum, average domestic and cross-border well-known, standards.
Keywords: banking system, regulation, minimal standards, public control