| 基于内部控制和IT建设双重视角的操作风险控制研究 |
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| 引用本文： | 张同健,李良法.基于内部控制和IT建设双重视角的操作风险控制研究[J].南通航运职业技术学院学报,2008,7(4):17-21. |
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| 作者姓名： | 张同健 李良法 |
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| 作者单位： | 1. 乐山师范学院,旅游与经济管理学院,四川,乐山,614004
2. 中国建设银行南通分行,财务会计部,江苏,南通,226010 |
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| 基金项目： | 国家自然科学基金资助项目,项目编号:70771087。 |
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| 摘 要： | 操作风险是国有商业银行所面临的一项重要风险，而信息化环境下的内部控制是操作风险控制的重要措施。经验性的解析揭示了信息化建设与内部控制对操作风险控制的微观传导机制，从而为国有商业银行实施有效的风险控制提供了现实性的理论借鉴。
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| 关 键 词： | 信息技术 内部控制 操作风险 |
Study on Operational Risk Control from Double Perspectives of Inner Control and IT Construction |
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| ZHANG Tong-jian,LI Liang-fa.Study on Operational Risk Control from Double Perspectives of Inner Control and IT Construction[J].Journal of Nantong Vocational & Technical Shipping College,2008,7(4):17-21. |
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| Authors: | ZHANG Tong-jian LI Liang-fa |
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| Institution: | ZHANG Tong-jian, LI Liang-fa ( 1.Tourism and Economic Management School, Leshan Normal Institute, Leshan Sichuan 614004; 2. Dept. of Finance ＆ Accounting, Nantong Branch of China Construction Bank, Nantong Jiangsu 226010 ) |
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| Abstract: | The operational risk is a kind of important risk for commercial banking,and the inner control in the information technique environment is one of the important methods.The empirical analysis may disclose the mi-croinduction mechanism of inner control for operational risk control,which may provide actual theory reference for commercial banking to predict operational risks. |
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| Keywords: | IT(Information Technology) Inner control Operational risk |
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