信息化、内部控制与操作风险控制的相关性研究

Studies on the Correlation between Information System,Inner Control and Operational Risk Control

《新巴塞尔资本协议》指出,操作风险正上升为现代商业银行的首要风险,因此操作风险的控制已成为我国商业银行经营活动的一项重要内容。信息化建设是我国商业银行的一项长期战略,内部控制是我国商业银行的一项重要管理行为,二者必然对我国商业银行操作风险控制能力的提升存在一定程度的促进作用。基于对我国商业银行经营管理活动翔实的数据调查、借助于结构方程分析中的全模型验证方法,可以对我国商业银行的信息化建设、内部控制活动、操作风险控制活动所组成的运作系统进行微观传导机制上的经验性解析,从而为我国商业银行提高操作风险的控制能力、改善内部控制的效率及深入挖掘信息化建设的潜力等前沿性管理行为提供现实性的理论借鉴。

According to The New Basel Accord, operational risk has become the first risk for modem commercial banks, so operational risk control has become an important task in China＇s commercial bank activities. Information system construction is a long-term strategy and inner control is an important part of management in China＇s commercial banks, and both will function positively in improving the capabilities of operational risk control. This paper makes an empirical analysis of information system construction, inner control and operational risk control activities in order to provide theoretical reference for commercial banks to improve the control capabilities of operational risks and the inner control efficiency, and realize the potential of information system construction.