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| 论国有商业银行内部控制对操作风险控制的功能支持 | |
| 引用本文： | 陈广山,张同健,严明燕.论国有商业银行内部控制对操作风险控制的功能支持[J].改革与战略,2009,25(6):73-75. |
| 作者姓名： | 陈广山 张同健 严明燕 |
| 作者单位： | 1. 中国矿业大学《北京》管理学院,北京,100083 2. 乐山师范学院旅游与经济管理学院,四川,乐山,614004 3. 广东工贸职业技术学院,广东,广州,510510 |
| 摘 要： | 新巴塞尔资本协议将操作风险纳入商业银行的全面风险管理体系，并认为操作风险将逐步上升为商业银行的首要风险控制目标。根据国际银行业的经验，加强内部控制是提高操作风险控制的主要措施，而内部控制只有通过缓释操作风险的外部不确定性和弱化操作风险的内生机制来实现其功能性的控制作用。国有商业银行的十大内控系统均应以此两条路径传导机制来设计和实施。 |
| 关 键 词： | 商业银行 操作风险 内部控制 不确定性 内生机制 |
Effects of Inner Control on Operational Risk Management in National Commercial Bank |
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| Chen Guangshan,Zhang Tongjian,Yan Mingyan.Effects of Inner Control on Operational Risk Management in National Commercial Bank[J].Reformation & Strategy,2009,25(6):73-75. | |
| Authors: | Chen Guangshan Zhang Tongjian Yan Mingyan |
| Institution: | Chen Guangshan , Zhang Tongjian, Yan Mingyan (1. School of Management, China Mine Technique University, Beijing 100083; 2. School of Tourism and Economics Management, Leshan Teacher College, Leshan, Sichuan 614004; 3.Guangdong Institute of Industry and Trade, Guangzhou, Guangdong 510510) |
| Abstract: | The New Basel Accord regarded the operational risk as one object of risk structure in commercial bank, and considered it would become the primary one. The inner control is the valid method to raise the risk control efficiency according to the management experience of international bank, and the inner control may take theirs parts by decreasing the out indeterminacy and inner structure of operational risk. The national commercial bank＇s ten inner control systems should devise and carry out according to these two methods. |
| Keywords: | commercial bank operational risk inner control indeterminacy inner mechanism |
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