金融控股集团的内部控制研究——基于风险管理的视角

Financial holding group＇s internal control research --Based on risk management angle of view

金融控股集团在实现规模经济、范围经济、X效率和金融体系效率提升的同时，其集团内部蕴藏特殊而复杂的风险。基于金融控股集团复杂的组织结构和特殊的金融风险，从风险管理的视角研究金融控股集团的内部控制，具有重要理论与实践意义。本文从分析金融控股集团的本质特征入手，着重分析了金融控股集团的特殊风险，在此基础上，深入探讨了金融控股集团内部控制的制度建设和流程设计。

Financial holding group during realization economies of scale, scope economy, X efficiency and financial system efficiency promotion,its group interior implication special and complex risk. Based on the financial holding group complex organizational structure and the special financial risk, from the risk management angle of view research finance holding group＇s internal control, have the important theory and the practice significance. This article from analysis finance holding group＇s substantive characteristics obtaining, has emphatically analyzed the financial holding group＇s special risk, in this foundation, has thoroughly discussed the financial holding group internal control system construction and the flow design.