我国金融机构欺诈风险的案例研究  

Research about the Risk of Fraud in Financial Institutions Based on Cases

作　　者：张晨[1] 柳文[1] 

机构地区：[1]合肥工业大学管理学院,安徽合肥230009

出　　处：《中国软科学》2009年第S2期257-263,共7页China Soft Science

基　　金：安徽省自然科学基金项目(090416242);国家自然科学基金重点项目(70631003)

摘　　要：2008年以来席卷全球的金融危机使得各大金融机构进一步认识到风险管理的重要性。论文以中国金融机构欺诈风险案例为基础,运用案例分析的方法,从业务类型、欺诈类别、金额区间、金融机构体制等不同角度对欺诈风险进行系统分析,指出内控制度不健全尤其是缺乏对管理层的约束、缺乏分权制衡的风险治理结构和持续监测是导致内外部欺诈频发的主要原因,并提出建立防范欺诈风险的长效机制、开发基于案例推理的欺诈风险预警系统等对策。The financial crisis that began in 2008 made financial institutions more serious about risk management than ever.This paper used case-analyzing method to study the fraud cases happened in Chinese financial institutions,detailed in aspects such as the distribution of cases in different business line and different ownerships,gave definition and categories of internal and external fraud.This paper pointed out the deep-seated causes of fraud risk in Chinese financial institutions were(1) defect in internal control system and corporate governance;(2) absence of risk control structures;(3) lacking of continuous monitoring.This paper gave its suggestion on Chinese financial institutions build a continuous monitoring system and a pre-warning system based on CBR.

关 键 词：金融机构 欺诈风险 案例分析 

分 类 号：F832.2[经济管理—金融学]