【摘要】 在放松管制、全球化和金融创新的背景下形成的银行业发展趋势,使风险管理成为商业银行基本的战略活动。风险控制决定银行竞争优势,但是,我国商业银行在着力提高竞争能力的时候,强调业务发展较多,注重风险控制不够,银行的风险控制大多建立在不完善的制度规定、不健全的内部控制和不完全的信息系统基础之上,还远远没有形成有效的风险控制机制。本文认为,风险控制机制不仅是银行治理机制的重要支撑,而且是银行提升竞争力的基础和保证,银行改革与发展必须重视风险控制机制建设。本文在考察银行风险控制机制理论与实践发展的基础上,提出应构建“产权结构明晰、公司治理良好、风险管理健全、内部控制有效、合规功能到位”的我国商业银行风险控制新机制。更多还原

【Abstract】 With the development of deregulation, globalization, and financial innovation, risk management has become one of the strategic activities for commercial banks. The competitive advantages of a bank depend on the soundness and effectiveness of its risk control mechanism. However, most of the commercial banks in China have focused mainly on their business development while paying less attention to their risk management. Their risk control mainly based on poor internal rules, weak internal control, and imperfect information. Therefore, Chinas commercial banks still have a long way to go to establish an effective risk control mechanism. According to this paper, the commercial banks should make great efforts to establish a risk control mechanism with clear property right, good corporate governance, sound risk management, effective internal control and proper compliance risk management.更多还原