基于记分卡的操作风险管理研究  

A Framework of Operational Risk Management Based on Scorecard

作　　者：刘家鹏[1] 詹原瑞[1] 刘睿[1] 

机构地区：[1]天津大学管理学院,天津300072

出　　处：《西南交通大学学报（社会科学版）》2007年第3期129-135,共7页Journal of Southwest Jiaotong University(Social Sciences)

摘　　要：与市场风险和信用风险相比,操作风险是难以结构化的问题。而近年来对记分卡的理论研究及其在战略管理领域的成功运用,都说明:通过建立以定性评估和定量分析相结合的风险识别、量度系统,以及基于数据的对风险控制决策的模拟,记分卡与其他计量法相比,对操作风险有更有效的管理作用。根据记分卡基本原理,操作风险记分卡模型包括以下内容:建立操作风险管理战略,阐述愿景规划;设定风险管理的目标和指标;确定方案和资源配置;对方案和任务的执行情况进行评估,并将结果反馈到管理层以便决策。Compared with market risk and credit risk, operation risk is a problem that can hardly be structured. The theoretical research of scorecard and its successful application in strategy management in recent years indicate that, by establishing a risk detection and measurement system and data-based analog of risk control, scorecard can conduct a better and more effective management of operation risk than other methods. According to the basic principles of scorecard, the paper puts forward a model of scorecard, including the establishment of strategy of operation risk management and prospect-description, setting up the goals and indexes of risk management, plan-making and resource allocation, assessment of the operation of plan and tasks, and offering the assessment results to policy-making body.

关 键 词：操作风险 记分卡 巴赛尔协议 关键风险指标 

分 类 号：F832.2[经济管理—金融学] F224