The Construction of Risk Management Control System for Commercial Banks： From the Perspective of the Management Team  

作　　者：Li Yuling 

机构地区：[1]GuoTai Jun'An Securities Company, Shanghai, China [2]Tsinghua University, Beijing, China

出　　处：《Journal of Modern Accounting and Auditing》2015年第8期411-419,共9页现代会计与审计（英文版）

摘　　要：Risk management control （RMC） system is of vital importance to firms, especially the commercial banks. However, the existing models of risk management are always built from the perspective of financial regulators and neglect the practicability within the organization. In order to better facilitate the enterprise risk management （ERM）, this paper is trying to construct a new framework of RMC system from the standpoint of the management team. The foundations of our design are COSO ERM report, as well as multi-disciplinary theories and methods, such as economy, psychology, and behavior. We establish a three-component RMC system for commercial banks, which include setting RMC standards, monitoring RMC execution, and rewarding results from standards execution. Then, we introduce an extended three-factor RMC system model. This system and its extended framework are meaningful and referential for both theory and practice of commercial banks＇ risk management.

关 键 词：commercial banks risk management control （RMC） system the components 

分 类 号：F270.7[经济管理—企业管理] X92[经济管理—国民经济]