| 国有商业银行内部控制对操作风险防范的影响研究 |
| |
| 引用本文： | 刘良灿,张同建. 国有商业银行内部控制对操作风险防范的影响研究[J]. 广东商学院学报, 2010, 25(3): 30-36 |
| |
| 作者姓名： | 刘良灿 张同建 |
| |
| 作者单位： | 1. 贵州财经学院,工商管理学院,贵州,贵阳,550004
2. 江苏大学,工商管理学院,江苏,镇江,212013 |
| |
| 基金项目： | 国家自然科学基金资助项目 |
| |
| 摘 要： | 操作风险的防范是国有商业银行风险防范的核心内容之一。内部控制是操作风险防范的现实性机制,而国有商业银行内部控制要素的功能具有不均衡性。风险识别与评估、制度执行与信息沟通对人员操作风险与流程操作风险的防范存在现实性的激励功能。基于国有商业银行的样本数据,经验性的研究发现：在操作风险防范过程中,制度执行的激励功能较强,信息沟通发挥了一定的作用,而风险识别与评估的功能较弱。
|
| 关 键 词： | 国有商业银行 内部控制 操作风险 信息沟通 |
A Study of the Impact of State-owned Commercial Bank's Internal Control over the Prevention of Operational Risk |
| |
| LIU Liang-can,ZHANG Tong-jian. A Study of the Impact of State-owned Commercial Bank's Internal Control over the Prevention of Operational Risk[J]. Journal of Guangdong Business College, 2010, 25(3): 30-36 |
| |
| Authors: | LIU Liang-can ZHANG Tong-jian |
| |
| Affiliation: | LIU Liang-can1,ZHANG Tong-jian2 (1.School of Business Administration,Guizhou Finance College,Guiyang 550004,China,2.School of Business Administration,Jiangsu University,Zhenjiang 212013,China) |
| |
| Abstract: | Prevention of operational risk is one of the core contents of risk preventions of state-owned commercial banks.Internal control is the actual mechanism for operational risk prevention,and the functions of the internal controlling elements of state-owned commercial bank are imbalanced.Risk identification and assessment,system implementation and information communication have realistic incentive functions for preventing both personnel operation risk and process operation risk.The empirical studies based on th... |
| |
| Keywords: | state-owned commercial banks internal control operational risk information communication |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
