银行风险是当今世界各国共同面临的、迫切需要解决的重要课题。本文以商业银行的风险管理为主线,分析了COSO-ERM框架,按八大模块提出商业银行的风险管理框架,按ERM框架分析虚假按揭贷款,指出防范和化解国有银行风险应引入全面风险管理框架。 Bank risk is an important issue that all countries in the world are faced with and urgently need to solve. Based on the risk management framework of commercial bank, this paper analyzes the framework of COSO-ERM, proposes the risk management framework of commercial banks according to the eight modules, analyzes the false mortgage loans according to the ERM framework, and points out that a comprehensive risk management framework should be introduced to prevent and resolve the risks of state-owned banks.