四大商业银行内部控制和操作风险及其相关性评述  

The Review of Internal Control and Operational Risk and Correlations in Four Major Commercial Banks

作　　者：朱平[1] 刘瑞文[2] 张同建[2] 

机构地区：[1]苏州工业园区测绘有限公司,江苏苏州215021 [2]江苏大学财经学院,江西镇江212013

出　　处：《山东商业职业技术学院学报》2013年第2期16-19,共4页Journal of Shandong Institute of Commerce and Technology

摘　　要：四大商业银行是我国商业银行体系的核心组成要素。操作风险防范已成为四大商业银行的风险管理目标之一。内部控制是风险防范的有效措施。四大商业银行内部控制处于不完备状态,对操作风险防范的支持远未达到预期目标。四大商业银行应大力加强内部控制,改进内部控制机制,以提高操作风险控制能力,从而提高银行运营的稳健性。The four major commercial banks are the core elements of the commercial banking system in China. Operating risk prevention has become one of the four major commercial banks risk management objectives. Internal control is effective risk prevention measures. The internal control of the four major commercial banks is not complete, and its support for operational risk is far from the desired target. The four major commercial banks should vigorously strengthen internal controls, and improve internal control mechanisms, in order to improve the operational risk control ability, thereby enhancing the soundness of the banking operations.

关 键 词：四大商业银行 内部控制 操作风险 巴塞尔委员会 

分 类 号：F832.33[经济管理—金融学]