基层央行风险管理研究——基于COSO风险管理框架的新视角

西方发达国家央行大多按照COSO风险管理框架建立了一整套较为完善的风险管理体系,且有较为成熟的风险评估方法。本文拟借鉴国外风险管理理论和发达国家央行风险管理模式,对我国基层央行风险管理状况进行分析,并尝试构建基层央行风险管理框架,以期提高基层央行的风险管理水平。

Study on Risk Management of Central Bank Branches-From New Perspective of COSO

The central banks of developed countries have established the relatively perfect risk management system ac- cording to COSO--ERM. This article researches the foreign theory of risk management and the risk management mode of the central bank of developed countries, and analyses the present situation of risk management of PBC branches. In order to improve risk management of PBC branches, the article attempts to construct the risk management framework of PBC branches.