企业风险管理(ERM)框架在我国商业银行内部控制中的应用

STRUCTURING EFFECTIVE INTERNAL CONTROL SYSTEM FOR COMMERCIAL BANKS UNDER ERM GUIDANCE

企业风险管理(ERM)框架对中国商业银行内部控制建设具有借鉴意义,中国银行业应尽早实施ERM框架,这有利于我国商业银行更好地满足监管要求.应用ERM框架进行商业银行内部控制的建设在我国还属于起步阶段,借鉴和学习发达国家银行业以ERM框架为指导的全面风险管理理论、方法和经验,有助于完善我国商业银行内部控制和风险管理体系.

Frame of enterprise risk management （ERM） has possible application in structuring internal control system for commercial banks in China. We must make great efforts on the following aspects to improve internal control system for commercial banks. First, we must structure a good internal environment and strengthen risk management. Second, we should improve internal control activities and strengthen monitoring internal control system.