操作风险视角下我国商业银行内部控制研究

从操作风险角度来看,目前,我国商业银行内部控制存在的缺陷,主要体现在内部控制制度执行不力,缺乏有效的风险识别和评估机制,内部稽核效力不足等方面.应提高内控制度的执行力,发挥内控机制的规范约束作用;完善风险管理体系,提高风险识别控制能力;加大内部控制的管理与监督力度;完善和利用计算机技术的管理,以此来加强我国商业银行内部控制体系的建设,提高风险管理能力.

Research on Internal Control of Chinese Commercial Banks under Operational Risk

From the perspective of operational risk,currently,there existed some defects in internal control of Chinese commercial banks-ineffectiveness in system implementation,lack of effective risk recognition and evaluation mechanism,and insufficiency in inter-nal auditing.So we should increase the executive ability of internal control system,play the role of standard and restraint,improve risk management system,advance the ability to recognize and control risk,add management and supervision of internal management...