加强商业银行监管——银行贷款业务内部监管与稽核研究  

Strengthening Internal Supervision of Commercial Bank——Study on Internal Supervision and Auditing of Bank Loans

作　　者：杨保安[1] 谢庆华[1] 徐晶[1] 温金祥 

机构地区：[1]中国纺织大学旭日工商管理学院,上海200051 [2]中兴实业银行苏州分行,苏州215006

出　　处：《中国纺织大学学报》2000年第3期18-21,共4页Journal of China Textile University

基　　金：国家自然科学基金资助项目(79770086)

摘　　要：突出加强商业银行内部监管对降低不良贷款,防范和化解金融风险有着十分重要的作用。为适应贷款风险管理需要,着重探讨银行贷款业务的内部监管与稽核研究。鉴于内部监管与稽核所需解决问题的性质和特点,尝试运用人工智能方法——基于知识系统(KBS)进行银行风险管理研究。主要描述了用于银行贷款内部监管与稽核的基于知识系统的设计与实施。按照应用于管理决策KBS的原型系统思想,首先在对涉及决策环境进行结构化分析基础上,相继产生结构化情景图和关联图及其它所需文档。最后采用JAVA语言编写程序进行系统的实施。该KBS原型系统将通过抽样来稽核、评价样本个体的贷款业务,得出对样本的稽核结论和建议。Strengthening internal supervision of commercial bank is very important to reduce the ill loans and keep away the financial risk. To adapt the loans risk management, the emphasis on the internal supervision and auditing of bank loans is given. Because of the character of question solved in the internal supervision and auditing, AI technique-Knowledge - Based System-to research the bank loans risk is used . The design and implementation of knowledge - based system about internal supervision and auditing is described. According to the thought of KBS, basing on the structural analysis of decision situation , the structural situation diagram, dependency diagram and other documents are produced. At the end the system is implemented by JAVA language. The KBS prototype system supervises and audits the every loan through sampling and then gets the conclusions and recommends.

关 键 词：商业银行 银行贷款 内部监管 稽核 风险管理 

分 类 号：F830.51[经济管理—金融学]