我国金融机构欺诈风险的案例研究.pdfVIP

#我国金融机构欺诈风险的案例研究

我国金融机构欺诈风险的案例研究

张晨,柳文

(合肥工业大学管理学院,安徽合肥230009)

:2008年以来席卷全球的金融危机使得各大金融机构一步认识到风险管理的重要性论文以中国金融

机构欺诈风险案例为基础,运用案例分析的方法,从业务类型欺诈类别金额区间金融机构体制等不同角度对

欺诈风险行系统分析,指出内控制度不健全尤其是缺乏对管理层的约束缺乏分权制衡的风险治理结构和持

续监测是导致内外部欺诈频发的主要原因,并提出建立防范欺诈风险的长效机制开发基于案例推理的欺诈风

险预警系统等对策

:金融机构;欺诈风险;案例分析

:F831.2:A:2009(X)049

ResearchabouttheRiskofFraudinFinancialInstitutionsBasedonCases

ZHANGChen,LIUWen

(1.SchoolofManagemen,tHeFeiUniversityofTechnology,Hefei230009,China)

Abstract:Thefinncilcrisisthtbegnin2008mdefinncilinstitutionsmoreseriousboutriskmngementthnev-

er.Thispperusedcse-nlyzingmethodtostudythefrudcseshppenedinChinesefinncilinstitutions,detiled

inspectssuchsthedistributionofcsesindifferentbusinesslinenddifferentownerships,gvedefinitionndctego-

riesofinternlndexternlfrud.Thispperpointedoutthedeep-setedcusesoffrudriskinChinesefinncilin-

stitutionswere(1)defectininternlcontrolsystemndcorportegovernnce;(2)bsenceofriskcontrolstructures;

(3)lckingofcontinuousmonitoring.ThisppergveitssuggestiononChinesefinncilinstitutionsbuildcontinuous

monitoringsystemndpre-wrningsystembsedonCBR.

Keywords:finncilinstitutions;riskoffrud;cse-nlyzing

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