基于IT创新的操作风险控制传导机理研究  

Study on Relation among Information System,Inner Control and Operational Risk Control

作　　者：张艳莉[1] 高文香[1] 张同健[1] 

机构地区：[1]乐山师范学院旅游与经济管理学院

出　　处：《湖北三峡职业技术学院学报》2011年第1期89-95,100,共8页Journal of Hubei Three Gorges Polytechnic

基　　金：国家人社部留学人员科技活动项目

摘　　要：IT创新是目前我国银行业信息化发展过程中的一项重要措施,对银行业的内部控制和操作风险控制均存在有效的促进作用。操作风险正逐渐上升为我国银行业的首要风险,操作风险控制也将成为我国银行业风险管理的重要内容,而操作风险管理能力的提升在很大程度上源于IT创新和内部控制的促进。利用结构方程的全模型检验方法,通过对我国银行业IT创新、内部控制和操作风险控制的传导机制的经验性分析可知,我国银行业的IT创新对操作风险的控制已经存在一定程度的促进功能,但在局部功能上还受到信息化悖论的阻碍。因此,大力实施IT创新战略已是我国银行业的当务之急。IT innovation is an important method of information system construction for our commercial bank,and may improve the inner control and operational risk control of commercial banking.The operational risk is becoming the chief risk in our bank industry,and the risk control for it would become the important content in whole risk control,and this progress comes from the IT innovation and inner control.These three kinds of management behavior commonly raised the control performance of operational risk.We can disclose the success and default of this management affection through the empirical analysis for it and by full model method of SEM to provide further theory identification for encouragement of IT innovation and operational risk control in our commercial banking industry.IT innovation must be accelerated by our banking industry at present.

关 键 词：银行业 IT创新 内部控制 操作风险控制 全模型 

分 类 号：F832.2[经济管理—金融学]