基于ERM的商业银行操作风险生态内部控制系统研究

Ecological Internal Control System over Operating Risks of Commercial Bank on ERM

本文在分析国内外商业银行操作风险研究现状及文献综述的基础上,充分考虑我国商业银行操作风险控制的实际情况,根据ERM的要求,利用生态控制的理论与方法构建了商业银行操作风险生态内部控制系统的基本框架,并指出该系统在大幅度提高内部控制系统有效性的同时,还强调内部控制系统的自我修正和完善功能的发挥。在这一控制系统框架中,横向系统包括控制目标设置、事件确定、风险评估、风险应对、控制过程、控制措施、监督和目标修正等,纵向系统由标准确定、方法选择、实施控制、分析结果和修正目标等层次构成,这一控制系统的有效运行必将促进商业银行操作风险控制效果与效率的提高。

Based on reviewing domestic and foreign studies on commercial bank＇s operating risks, this paper focuses on the situation of Chinese commercial bank＇s operating risks and uses ecological control theory and methods, according to the requirements of ERM, to construct a basic framework of ecological internal control system over operating risks of commercial banks. Along with significantly enhancing the effectiveness of the internal control, this system also emphasizes the serf-amendment and function improvement. In this framework, the horizontal system includes objective setting, incident lock-in, risk evaluation, risk assessment, control procedure, control measures, supervision and objective amendment. The vertical system is composed of standards, available approaches, control fulfillment, result analysis and objective amendment. This system＇s effective operation is bound to improve the effect and efficiency of commercial bank＇s operating risk control.