国有商业银行流程操作风险防范研究——基于内部控制视角

A Study of the Process Operational Risk Prevention in State-owned Commercial Banks——From the Perspective of Internal Control

流程操作风险防范是国有商业银行操作风险防范的一项重要任务。内部控制是流程操作风险防范的有效手段,内部控制要素的功能存在显著差异。基于国有商业银行的样本数据,经验性的研究发现:风险识别与评估要素对流程操作风险防范没有产生实质性的促进作用,制度执行要素产生了显著的促进作用,信息沟通作用较为微弱,有待增强。国有商业银行操作风险防范在地区及行业方面存在差异。

The process operational risk prevention is an important task of risk control of state - owned commercial banks. Internal control is an effective means of operational risk prevention, and there are significant differences for internal control elements. Based on the sample data of state -owned commercial banks, the empirical study finds that risk identification and evaluation factors cannot effectively promote the process operational risk prevention, while the system imple- mentation element has significant promotional function, and the function of information communi- cation is very week, which needs to be enhanced. Besides, the operational risk prevention of state -owned commercial banks has differences in regional and industrial aspects.