商业银行全面风险管理——基于COSO—ERM的研究

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1、学校编码：10384学号：B200211002、i1032135分类号——密级——IJI)c詹n太；博士学位论文商业银行全面风险管理——基于COSO--ERM的研究ComprehensiveRiskManagementinCommercialBank——ResearchesbasedonCOSo—-ERbl黎代福指导教师姓名：专业名称：论文提交日期：论文答辩日期：学位授予日期：陈汉文教授会计学206年4月206年月206年月答辩委员会主席：评阅人：2006年4月AbstractAsthecentrumofeconomy,riskman

2、agementisthekeyofsurvivalanddevelopmentforcommercialbank，whichisdecidedbyitsindustrialcharacters--highriskandhighliability．commercialbank’Sriskmanagementabilityhasalwaysbeenanessentialquestionforregulatorsandtheorists，anditalsohasattractedtheclientsattention．Intheemergi

3、ngeconomytothepresentstageofChinesecommercialbank，theriskmanagementabilityhasbeenreceivingsuspicion，especially,thecontinuousfraudcasesoccurredinrecentyearsalsoindicatetheweaknessofcommercialbank’Sriskmanagement．WhatarethemainproblemsofChinesecommercialbank?Howtoestablis

4、hintegrateframeworkandriskmanagementprocessofcomprehensiveriskmanagementcombiningERMandBASELII?AndhowtoimplementERMinChinesecommercialbank?Theabovearethequestionsthisdissertationtryingto．answer．Basedonuncertaintyeconomy,usingnormativeresearchmethodandcasestudy,applyingt

5、helatesttheory,thisdissertationfirstlyanalyzesthecauseofoperatingfailureincommercialbank，SOthattheimportanceofcomprehensiveriskmanagementincommercialbankCanbeintroduced．Thenthisdissertationanalyzesthetheoreticalandpracticedevelopment,andcomparingthelatestriskmanagementt

6、heorywithChinesecommercialbamk’Sriskmanagement，thisdissertationattemptstoprovideinstructionsforcommercialbank’Sreform．Theconclusionsofthisdissertationfollowing：(1)Essentially,riskmanagementisthemanagementofuncertaintyevent，andistheapplicationofuncertaintyeconomicsincomm

7、ercialbank’Sriskmanagement；(2)riskmanagementisthebiggestchallengeforChinesecommercialbanktoestablishmodembanksystem，theweaknessofriskmanagementabilityhasrestrictedthedevelopmentoff'mancialindustry,whichalsoCaninfluencetheeconomydevelopment；(3)establishingcomprehensiveri

8、skmanagementframeworkiSthedirectionforChinesecommercialbank’Sdevelopment；(4)intemalenvironmentiSthedecisivefac