基于SEM的商业银行操作风险与内部控制研究
发布时间：2018-10-09 17:52
【摘要】：近年来,国际和国内金融领域操作风险事件频发,给商业银行资产、声誉上带来了严重的损失。究其原因,内部控制存在问题是主要根源。尤其对于我国商业银行来说,内部控制管理薄弱,由于内控失效而引发的操作风险事件时有发生,夯实内部控制、加强操作风险管理已是当务之急。本文对操作风险与内部控制进行深入探讨,从理论和实践角度研究二者的内在联系和影响机制,并提出具有针对性的建议,对商业银行完善内部控制体系、提高操作风险管理水平具有重要意义。本文首先回顾和梳理了国内外学者关于商业银行操作风险及内部控制的研究成果,发现对二者关系的研究相对匮乏,且现有研究存在理论研究视角单一、缺少定量研究的不足。基于此,本文首先从理论角度对操作风险与内部控制关系进行深入剖析,从发展历程、操作风险成因、特点、管理框架、管理方法等多个角度,对操作风险与内部控制的内在联系进行详细论述。然后,运用结构方程模型(SEM)进行定量研究,通过设定潜变量、观测指标、潜变量间关系,建立操作风险与内部控制结构方程模型。最后,通过问卷调查收集样本数据,使用LISREL软件进行模型拟合、修正,最终得到潜变量间的路径系数、各个研究假设的验证结果。研究发现,商业银行操作风险与内部控制之间有着密切联系:1)从发展历程来看,内部控制与操作风险的发展具有趋同性,二者均是全面风险管理的一部分;2)从操作风险成因来看,内部控制存在问题是引发操作风险的主要根源;3)从操作风险特征来看,内部控制与操作风险的特征相适应;4)从管理方法来看,内部控制是操作风险的基础;5)从管理框架来看,内部控制要素与操作风险框架具有较强对应关系。总之,内部控制可以从源头上防范操作风险,是操作风险控制的有效措施。实证分析也表明,内控环境、内控行为、内部监督对操作风险效果具有正向促进作用,内控环境、内控行为直接影响操作风险环境,内控行为、内部监督直接影响操作风险绩效。商业银行应提高对内部控制的重视程度,通过加强内控环境建设、强化内控行为实施、落实内部监督与改进,来提升操作风险管理水平。
[Abstract]:In recent years, international and domestic financial operation risk events occur frequently, which brings serious losses to the assets and reputation of commercial banks. The main cause is the problem of internal control. Especially for the commercial banks in China, the internal control management is weak, the operational risk events caused by the failure of internal control occur from time to time. It is urgent to consolidate the internal control and strengthen the operational risk management. This paper makes a deep discussion on operational risk and internal control, studies their internal relationship and influence mechanism from the angle of theory and practice, and puts forward some pertinent suggestions to perfect the internal control system for commercial banks. It is of great significance to improve the level of operational risk management. This paper first reviews and combs the domestic and foreign scholars' research results on the operational risk and internal control of commercial banks, and finds that the research on the relationship between the two is relatively scarce, and the existing research has a single theoretical perspective and a lack of quantitative research. Based on this, this paper analyzes the relationship between operational risk and internal control from a theoretical point of view, from the development process, operational risk causes, characteristics, management framework, management methods and other perspectives, The internal relationship between operational risk and internal control is discussed in detail. Then, the structural equation model (SEM) is used to quantitatively study, and the operational risk and internal control structural equation model are established by setting up the latent variable, observation index and the relation between latent variable and latent variable. Finally, the sample data were collected by questionnaire, and the model was fitted with LISREL software. Finally, the path coefficient between latent variables and the validation results of each research hypothesis were obtained. It is found that there is a close relationship between operational risk and internal control in commercial banks. (1) from the perspective of the development of internal control and operational risk, the development of internal control and operational risk is similar. Both of them are part of total risk management. 2) from the point of view of the causes of operational risk, internal control problems are the main source of operational risk. 3) from the point of view of operational risk characteristics, Internal control is the basis of operational risk from the perspective of management methods. 5) from the perspective of management framework, internal control elements and operational risk framework have a strong corresponding relationship between the internal control elements and the operational risk framework. 5) from the perspective of the management framework, the internal control elements have a strong corresponding relationship with the operational risk framework. In short, internal control can prevent operational risk from the source, is an effective measure of operational risk control. The empirical analysis also shows that the internal control environment, internal control behavior and internal supervision have a positive effect on the effect of operational risk, internal control environment, internal control behavior directly affect the operational risk environment, internal control behavior, Internal supervision directly affects the performance of operational risk. Commercial banks should pay more attention to internal control and enhance the level of operational risk management by strengthening the construction of internal control environment strengthening the implementation of internal control behavior and implementing internal supervision and improvement.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33
，
本文编号：2260228
[Abstract]:In recent years, international and domestic financial operation risk events occur frequently, which brings serious losses to the assets and reputation of commercial banks. The main cause is the problem of internal control. Especially for the commercial banks in China, the internal control management is weak, the operational risk events caused by the failure of internal control occur from time to time. It is urgent to consolidate the internal control and strengthen the operational risk management. This paper makes a deep discussion on operational risk and internal control, studies their internal relationship and influence mechanism from the angle of theory and practice, and puts forward some pertinent suggestions to perfect the internal control system for commercial banks. It is of great significance to improve the level of operational risk management. This paper first reviews and combs the domestic and foreign scholars' research results on the operational risk and internal control of commercial banks, and finds that the research on the relationship between the two is relatively scarce, and the existing research has a single theoretical perspective and a lack of quantitative research. Based on this, this paper analyzes the relationship between operational risk and internal control from a theoretical point of view, from the development process, operational risk causes, characteristics, management framework, management methods and other perspectives, The internal relationship between operational risk and internal control is discussed in detail. Then, the structural equation model (SEM) is used to quantitatively study, and the operational risk and internal control structural equation model are established by setting up the latent variable, observation index and the relation between latent variable and latent variable. Finally, the sample data were collected by questionnaire, and the model was fitted with LISREL software. Finally, the path coefficient between latent variables and the validation results of each research hypothesis were obtained. It is found that there is a close relationship between operational risk and internal control in commercial banks. (1) from the perspective of the development of internal control and operational risk, the development of internal control and operational risk is similar. Both of them are part of total risk management. 2) from the point of view of the causes of operational risk, internal control problems are the main source of operational risk. 3) from the point of view of operational risk characteristics, Internal control is the basis of operational risk from the perspective of management methods. 5) from the perspective of management framework, internal control elements and operational risk framework have a strong corresponding relationship between the internal control elements and the operational risk framework. 5) from the perspective of the management framework, the internal control elements have a strong corresponding relationship with the operational risk framework. In short, internal control can prevent operational risk from the source, is an effective measure of operational risk control. The empirical analysis also shows that the internal control environment, internal control behavior and internal supervision have a positive effect on the effect of operational risk, internal control environment, internal control behavior directly affect the operational risk environment, internal control behavior, Internal supervision directly affects the performance of operational risk. Commercial banks should pay more attention to internal control and enhance the level of operational risk management by strengthening the construction of internal control environment strengthening the implementation of internal control behavior and implementing internal supervision and improvement.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33
，
本文编号：2260228
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