摘要
风险计量是开展风险监督管理的基础,是确认风险状态的重要依据,其准确性直接影响风险监督管理的水平。本文结合人民银行事后监督工作实际,在分析监督检查中积累的会计核算差错数据基础上,构建核算风险矩阵,对风险影响等级、风险发生概率进行综合评估,并利用风险等级量化和Borda序值方法给出风险排序、对风险点进行计量得出风险值,从而为人民银行加强风险监督工作提供依据。
Risk measurement is the basis for carrying out supervision and management of risk.It is an important basis for risk status,and the accuracy will directly impact on the level of supervision and management of risk.In this paper,combine with afterwards supervision practice of People＇s Bank of China,and base on the errors data of accounting accumulation in the analysis of supervision and inspection to construct accounting risk matrix,which to make an assessment of the affect level and probability of risk,we use quantitative methods and the Borda system to rank risk and calculate the risk points to derive risk value.
出处
《金融发展研究》
2011年第1期52-54,共3页
Journal Of Financial Development Research
