国有商业银行内部控制与操作风险控制研究

《新巴塞尔资本协议》认为,操作风险正上升为现代商业银行的主要风险。近年来,我国国有商业银行的操作风险呈现出频发状态,因此,操作风险控制将逐渐成为我国商业银行风险控制的重要领域。内部控制是操作风险控制的主要手段,内部控制的合理性和完善性有效地提高了操作风险的控制效率。借助于结构方程中的全模型检验,通过对我国国有商业银行操作风险控制和内部控制行为的数据性调查和实证检验,揭示了以操作风险控制为导向的内部控制过程中的若干现实性问题,为国有商业银行大力加强内部控制、提高操作风险的控制效率提供可靠的理论借鉴。

Empirical Study on Correlation between Inner Control and Operation Risk Control in National Commercial Bank

The New Basel Accord thinks that the operational risk has become the radical risk of modern commercial risk.The operation risk frequently occurs recently so that the control for them would become a important domain of risk management.The inner control is the valid method to control operational risk and the reasonable inner control would improve the control efficiency of operational risk control.The authors certify the micro-cross of affection and disclose the actual question on the correction between inner control and operational risk control with full model method and by real management data of national commercial bank to provide the theory identifications for commercial bank to strength the inner control and operational risk control.