摘要
本文以《巴塞尔新资本协议》作为研究框架,采用国内银行业的操作风险损失历史数据,从业务类型、损失类型和地区分布等方面,对操作损失频度和强度进行定量分析。本文认为,内部欺诈和外部欺诈是引起损失事件的主要类型,由此引发的低频高危事件是一个不容忽视的方面,商业银行应根据操作损失事件的分布特征制订相应的控制制度。
This article takes advantage of regulations of the New Basel Capital Accord and adopts the historic data of operational loss. We analyze the frequency and intensity of the operational loss on several fronts, including business line, loss event type and area distribution. The article points out that internal fraud and external fraud are the main types of the loss events and the ＂Low Frequency High Impact＂ events are worth being paid more attentions, and that a bank should draw up regulations according to the distribution of the operational loss.
出处
《国际金融研究》
CSSCI
北大核心
2007年第2期22-29,共8页
Studies of International Finance
关键词
银行业
操作风险
损失事件
Bank
Operational Risk
Operational Loss Events.
