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道德风险作为引发商业银行损失事件的重要隐性原因,随着金融危机的爆发以及我国商业银行各类损失案件的曝光,日渐成为人们关注的热点问题。由于道德风险的不可观性以及不易识别性,因此其分类、识别、具体化对于操作风险的内部控制有着重要意义。本文通过对2000年至2008年我国商业银行220例由操作风险引发的损失事件进行实证与理论相结合的研究,以期有针对性地提出相应的管控策略的建议。
As an important hidden reason for the commercial banks to incur losses, moral hazard has become a hot issue that people pay attention to with the outbreak of the financial crisis and the exposure of all kinds of loss cases of commercial banks in our country. Due to the unobservable moral hazard and its non-legibility, its classification, identification and substantiation are of great significance to the internal control of operational risk. In this paper, 220 cases of loss caused by operational risk in China’s commercial banks from 2000 to 2008 are combined with the empirical research, in order to put forward some suggestions on the corresponding control strategies.