资源描述：
《我国商业银行操作风险的内部控制的研究》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、AbstractAsallindustry,bankingisfullofrisks．Scientificmanagementsandpreventionstowardvariousriskshavedirecteffectonthedevelopmentofbanking．Presently,themajorbankingrisksCanbcgenerallylistedinto3types：themarketrisk,thecreditrisksandtheoperationalrisk．Comparatively,theothertworisksh
2、avearou$egreatattentionbythefianc6institutionsearlier,meanwhile，thematureandcompleteriskmanagementframeworkofwhichhavebeen∞tup．Theoperationalriskhasbeenexitedforalongwhile．however,it’Simportancehash’tbeenrecognizedbycommercialbanksandsupervisioninstitutions．Sincethe90s,nulneronso
3、fseriousoperationaleventshavehappenedinbankingindustryhomeandabroad，broughtgreatfundlosttothecommercialbanksandproducednegativeeffectinthesociety,SOthattheoperationalriskgotbroadattentionandhighlyrecognitionfrombankingindustry,supervisioninstitutionsandacademiccircle．Becauseofthe
4、laterecognitiontowardtheoperationalriskthebankingindustryhasn’tformedanintegratedtheorysystemoftheoperationalrisk’Sdefinition,clarification,managementmethods，etc，uptonow．Theresentresearchestotheoperationalriskmostlyadopttheresearchtrainofthoughtsofthemarketriskandthecreditrisk,fo
5、cusonthequantificationmodels，rarelylearntherelationshipbetweentheoperationalriskandinternalcontrolorcorporategovernance，etc，suchbasictheories．．Thethesisreviewstheresearchresultsoftheoperationalriskincommercialbankshomeandabroad,then,stu出esthebasictheoriesoftheintemalcontroloftheo
6、perationaIriskandseeksfortherelationshipbetweentheoperationalriskandinternalcontrolbystudyingalltheaspectsoftheoperationalrisk,suchasdefinition,clarification,managementpractices，etc，reachingtheresultthatinternalcontrolisthefundamentalmanagementmethodoftheoperationalriskwhichsettl
7、edtheresearchfoundationofthethesis．Onthebasisofwhatmentionedabove，firstly,thethesischoosessixcmmtries-representative-prominentbankstostudytheirinternalcontrolpracticesoftheoperationalrisk,toSlLrmneruptllesuccessfulexperiencesforourcommercialbanks．Secondly,researchontheoperational
8、riskofourcommercialbanks，throughtheeompa
