国有商业银行内部控制对操作风险防范的影响研究

A Study of the Impact of State-owned Commercial Bank's Internal Control over the Prevention of Operational Risk

操作风险的防范是国有商业银行风险防范的核心内容之一。内部控制是操作风险防范的现实性机制,而国有商业银行内部控制要素的功能具有不均衡性。风险识别与评估、制度执行与信息沟通对人员操作风险与流程操作风险的防范存在现实性的激励功能。基于国有商业银行的样本数据,经验性的研究发现:在操作风险防范过程中,制度执行的激励功能较强,信息沟通发挥了一定的作用,而风险识别与评估的功能较弱。

Prevention of operational risk is one of the core contents of risk preventions of state-owned commercial banks.Internal control is the actual mechanism for operational risk prevention,and the functions of the internal controlling elements of state-owned commercial bank are imbalanced.Risk identification and assessment,system implementation and information communication have realistic incentive functions for preventing both personnel operation risk and process operation risk.The empirical studies based on the sample data of state-owned commercial banks show that： in the process of operational risk control,the incentive function of the system implementation is relatively powerful,and information communication plays a certain role,while the function of risk identification and assessment is relatively weak.