Research on Operational Risk Control of Joint-stock Commercial Banks Based on the Perspective of Internal Control
陈兆利 CHEN Zhao-li；张绍光 ZHANG Shao-guang
（江苏财会职业学院，连云港 222000）
（Jiangsu Vocational College of Finance and Accounting，Lianyungang 222000，China）
摘要：股份制商业银行是我国银行系统的重要组成部分，操作风险控制是股份制商业银行风险控制的核心内容之一，而内部控制对操作风险控制存在着有效的推动作用。本研究基于股份制商业银行市级分行的样本数据，利用结构方程模型方法，检验了内部控制对操作风险控制的驱动机理，发现了内部控制中存在的问题，提出了内部控制的改进方案，从而为操作风险控制的完善提供了理论指导。
Abstract: Joint-stock commercial banks are an important part of my country's banking system. Operational risk control is one of the core contents of joint-stock commercial banks' risk control, and internal control has an effective role in promoting operational risk control. Based on the sample data of the municipal branches of joint-stock commercial banks, this study examined the driving mechanism of internal control to operational risk control by using structural equation modeling methods, discovered the problems in internal control, and proposed an improvement plan for internal control, so as to provide theoretical guidance for the improvement of operational risk control.
关键词：股份制商业银行；内部控制；操作风险控制
Key words: joint-stock commercial banks；internal control；operational risk control
中图分类号：F830.33 文献标识码：A 文章编号：1006-4311（2021）33-005-03
DOI:10.3969/j.issn.1006-4311.2021.33.002.
文章出处：陈兆利,张绍光. 基于内部控制视角的股份制商业银行操作风险控制研究[J]. 价值工程,2021,40(33):5-7.
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