国内外商业银行操作风险现状比较及成因分析

A Comparative Study of Operational Risk in Commercial Banks:Present and Causes

我国商业银行特别是国有银行处于特殊的经济、制度背景之下,操作风险的主要表现形式及其成因与国外商业银行有着较大的差异。我国商业银行操作风险主要集中在内部欺诈特别是管理层欺诈。我国商业银行管理层内部欺诈产生的主要原因是银行特别是国有银行产权结构单一、公司治理结构不完善、内部控制不力及由此所产生的“内部人控制”问题和对经营管理层监督与激励不足。

The main event-type of operational risks of internal commercial banks is internal fraud of managers, which differs from internationally active banks. The causes of internal fraud of managers lie in the defects in the property right structure, corporate governance and internal control system of internal banks, which result in the failure of supervision and incentive of managers.