国有商业银行内部控制对风险防范促进效应实证研究  

Empirical Study on Internal Control Effect of the State-owned Commercial Bank in Promoting Risk Prevention

作　　者：刘瑞文[1] 黄洪斌 曹利莎[1] 张同建[1] 

机构地区：[1]江苏大学财经学院,江苏镇江212013 [2]江苏科技大学经济与管理学院,江苏镇江212002

出　　处：《湖南财政经济学院学报》2017年第6期30-38,共9页Journal of Hunan University of Finance and Economics

基　　金：国家社科基金项目"中国上市银行公司治理有效性研究"(项目编号:15BGL079)

摘　　要：风险防范是银行运营的永恒主题,而内部控制是风险防范的关键策略。国有商业银行在内部控制上取得了一定成效,但也存在着诸多问题,从而阻碍了风险防范的进展。基于国有商业银行县(区)支行的样本数据,借助于结构方程模型,经验性的研究发现,国有商业银行内部控制的改进需要从深化公司治理、完善制度执行、发挥业务部门的监督作用、引入高级计量法等方向着手。The risk management is the eternal theme of banking operation, and internal contro｜ is the key strategy of risk preven- tion. The state -owned commercial banks have achieved certain results in the internal control, but there are also many problems, which hinder the progress of risk prevention. Based on the sample data of county （district） branch and by means of structural equation model, the empirical study finds that the improvement of internal control of state - owned commercial banks need to proceed from the following direction： deepening corporate governance, improving the system of execution, playing the supervisory role of the business sector, the introduction of advanced measurement method.

关 键 词：国有商业银行 内部控制 风险防范 巴塞尔资本协议 公司治理 

分 类 号：F832.33[经济管理—金融学]