CAJ | 학술논문

企业网上银行在现阶段，因其高效、快捷等特点被广泛接受，逐渐成为企业的主要付款方式，但在实际操作中，网银业务存在诸多风险和隐患。如何降低风险，消除隐患，减少因网银导致的企业损失，已成为亟待解决的焦点问题。通过分析网上银行的优势及劣势，查找出网银业务存在的各类风险，需要通过加强企业网银的控制环境、风险评估、控制活动、信息与沟通、监控等措施，防范各种潜在风险。
기업망상은행재현계단，인기고효、쾌첩등특점피엄범접수，축점성위기업적주요부관방식，단재실제조작중，망은업무존재제다풍험화은환。여하강저풍험，소제은환，감소인망은도치적기업손실，이성위극대해결적초점문제。통과분석망상은행적우세급열세，사조출망은업무존재적각류풍험，수요통과가강기업망은적공제배경、풍험평고、공제활동、신식여구통、감공등조시，방범각충잠재풍험。
The development of corporate internet banking at this stage has gradually become a primary means of payment due to its characteristics of high efficiency and fast and ease.But in practice,there are many risks and potential hazards of online banking business,so how to reduce the risk,eliminate hidden dangers and reduce the loss caused by corporate banking has be-come an urgent focal problem.Through the analysis of the advantages and disadvantages of internet banking,this paper shows all kinds of risk of online banking business,the hardware and software risk,the internal and external risk,etc.Explores the measures to prevent various risks by further strengthening internal control construction,namely,control environment,risk as-sessment,control activities,information and communication,monitoring etc.