基于内部控制视角的国有商业银行信贷业务操作风险及防范1

摘要

Credit business is the core business of the state-owned commercial banks and the main source of operating efficiency. But it often disturbed by many factors and faced many operational risks in the imple⁃mentation process,so that state-owned commercial bank credit assets suffer. This paper studied our Chinese state-owned commercial bank credit risk of the type of business operations from the skewed incentives ,the agency relationship,the perspective of information asymmetry and internal oversight mechanisms to analyze the causes,describes the relationship between credit risk and operational internal controls,and proposed to prevent credit operation risk measures on the basis of the internal control perspective.%信贷业务是我国国有商业银行的核心业务和主要经营效益来源，但在执行过程中往往会受到诸多因素的干扰而面临操作风险，使国有商业银行信贷资产遭受损失。现阶段我国国有商业银行信贷业务操作风险的原因有：激励失当、委托代理关系、信息不对称及内部监督机制存在缺陷。信贷业务操作风险与内部控制的关系，并在内部控制视角的基础上提出防范信贷业务操作风险的对策。