摘要
操作风险防范是国有商业银行风险控制的核心内容之一。银行业在本质上既是风险管理的行业,也是信息管理的行业。信息沟通不仅对操作风险防范具有直接的激励效应,同时也存在着交互调节激励效应,信息沟通的交互效应是通过对其他内部控制要素的激励而实现的。基于国有商业银行的样本数据研究发现,就操作风险控制而言,信息沟通的直接激励效应具有显著性,交互效应具有局部显著性。对信息沟通微观路径的激励机理进行解析为国有商业银行积极地实施信息管理战略、减缓银行主体间的信息不对称程度,从而有效地提高操作风险的防范能力提供了现实性的理论借鉴。
The operational risk prevention is the one of core content of bank＇s risk control. Banking industry is both the industry of risk management and information management in essence. The information communication not only has a direct incentive effects for operational risk prevention, but also has interactive regulation effects. The interaction effect is achieved by the incentive of information communication for other internal control elements. Based on the real sample data of state-owned commercial banks, the empirical studies found： the function of information communication is significant, and its interaction function is partly significant. The analysis of micro- path mechanism of information communication may provide actual theory reference for state-owned commercial banks to implement information management strategy and to mitigate information asymmetries in order to improve the operational risk prevention ability.
出处
《山西财经大学学报》
CSSCI
北大核心
2010年第6期38-43,共6页
Journal of Shanxi University of Finance and Economics
基金
国家自然科学基金资助项目(70771087)
关键词
内部控制
信息沟通
操作风险
交互调节效应
internal control
information communication
operational risk
interaction regulatory effects
