| 股份制商业银行内部控制对操作风险防范的促进性研究——基于信息化创新视角的数据检验 |
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| 引用本文： | 李光绪,高文香,张同健.股份制商业银行内部控制对操作风险防范的促进性研究——基于信息化创新视角的数据检验[J].郧阳师范高等专科学校学报,2011,31(3):56-60. |
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| 作者姓名： | 李光绪 高文香 张同健 |
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| 作者单位： | 乐山师范学院 旅游与经济管理学院,四川 乐山,614004 |
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| 基金项目： | 国家自然科学基金(项目编号:70871056) |
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| 摘 要： | 操作风险控制是我国股份制商业银行所面临的一项重要风险．内部控制是操作风险控制的基础性策略，信息系统是银行的常规性运营平台．基于信息化创新的视角，借助于结构方程模型，实证性的检验揭示了股份制商业银行内部控制对操作风险控制的促进性机理，发现了股份制商业银行操作风险控制的独特性规律．从而为操作风险控制实施的深化提供了现实性的理论指导．
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| 关 键 词： | 股份制商业银行 信息化创新 内部控制 操作风险控制 全模型 |
Research on the Promotion Role of Internal Control in Preventing Operation Risk in Joint-Stock Commercial Banks——Based on the Data Certification of IT Innovation |
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| LI Guang-xu,GAO Wen-xiang,ZHANG Tong-jian.Research on the Promotion Role of Internal Control in Preventing Operation Risk in Joint-Stock Commercial Banks——Based on the Data Certification of IT Innovation[J].Journal of Yunyang Teachers College,2011,31(3):56-60. |
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| Authors: | LI Guang-xu GAO Wen-xiang ZHANG Tong-jian |
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| Institution: | LI Guang-xu,GAO Wen-xiang,ZHANG Tong-jian(School of Tourism and Economy Management,Leshan Normal University,Leshan 614004,China) |
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| Abstract: | Operational risk is a kind of major risks faced by China joint-stock commercial banks.Internal control is the basic strategy for operational risk control,and information system is the conventional operational platform of bank operation.This paper has,based on information technology innovation and by means of structural equation model,empirically tested and revealed the catalytic mechanism of internal control for operational risk control in joint-stock commercial banks,and found out its special rules,so as t... |
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| Keywords: | joint-stock commercial banks IT innovation internal control prevent operational risk full model |
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