国有商业银行内部控制在风险防范上的比较性研究  

A Comparative Study on the Effect of Internal Control of State-owned Commercial Banks on Risk Control

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：《大庆师范学院学报》2018年第1期25-34,共10页Journal of Daqing Normal University

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"(15BGL079)

摘　　要：我国银行业一直深受各类风险的困扰。风险防范是内部控制的目标之一,国有商业银行内部控制较为薄弱,导致风险防范不力。国有商业银行内部控制之间缺乏借鉴和学习,是导致风险防范薄弱的一个重要原因。基于风险防范的目标,内部控制在各个银行之间的比较性研究可以揭示内部控制要素功能之间的差异,并揭示不同银行各类风险防范之间的差异。研究表明,内部控制五个要素在四大国有商业银行各类风险防范上各有优劣,不同银行之间应相互学习、相互借鉴,共同提高风险防范能力。China＇s banking industry has been plagued by all kinds of risks. Risk control is one of the objectives of internal control,yet internal control of state-owned commercial banks is relatively weak, resulting in poor risk control. Lack of learning of internal control from inner department in state-owned commercial banks is an important cause of that weak risk control. Based on the objective of risk control, the comparative study of the internal control between the banks can reveal differences between the ele-ments of the internal control function,and various risk control differences in different banks. This re-search shows that the five elements of inner control have their respective advantages in different risk a- voidance,and the four national commercial banks should study from each other to raise the risk avoid-ance ability altogether.

关 键 词：国有商业银行 内部控制 风险防范 操作风险 信息披露 

分 类 号：F832.33[经济管理—金融学]