S商业银行财务风险控制优化研究

发布时间：2018-04-15 20:25

本文选题：S商业银行 + 财务风险控制　；参考：《湘潭大学》2017年硕士论文

【摘要】：随着时代的发展,利率的变化已趋于市场化,对商业银行的传统业务的利润影响也越来越明显,各个商业银行间的竞争也越来越激烈,而行业竞争的加剧对商业银行谋求新的盈利方式和平衡高收益与财务风险的能力也提出了更高要求。商业银行如何在面临外部监管和内部威胁的双重压力下,建立科学的财务风险控制体系加强财务风险控制已成为其在同质化竞争下脱颖而出的关键制胜点。S商业银行作为商业银行中近年规模发展迅速,盈利模式不断创新的代表性银行,其对财务风险控制的要求也不断加深。因此,研究S商业银行财务风险控制问题不但是自身适应当下激烈竞争环境的需要,而且还可以为其他同类型商业银行的发展提供经验借鉴。基于此,本文通过对S商业银行的财务风险进行主要研究,首先对其经营状况从其主营业务构成以及信用评级进行大致分析,结合当前对其管理情况的了解,对其面临的财务风险进行识别,然后从五个方面来对其财务风险控制的现状进行具体分析,包括内部控制风险、资产质量风险、资本风险、流动性风险以及盈利性风险,本文进一步对S商业银行财务风险控制存在的问题进行分析,发现其存在着四方面的问题,即内部控制方式不足以面对当前发展形势、信用风险管理与业务质量需求脱节、资本结构调控以应对监督检查为目的以及流动性风险管理工作开展深度不够,针对这些问题本文阐述了其存在的原因。为使S商业银行财务风险水平降到最低,以实现其最大的利润,本文针对S商业银行财务风险的控制,通过资产负债理论及全面风险管理理论的运用,提出了一些降低风险的建议:第一、优化内部控制系统,借助系统网格化改进科学管理内部控制过程;第二、完善风险信息管理体系,进一步完善风险防范架构;第三、优化资本结构安排,扩充内外源资本总额;第四、控制流动性风险,并不断完善流动性测评体制。最后本文为确保优化策略的实施提出了三方面的保障措施,并针对这一研究成果做出总结,以期帮助S商业银行更好的控制财务风险。
[Abstract]:With the development of the times, the change of interest rate has become more and more market-oriented, and the influence on the profit of the traditional business of commercial banks is becoming more and more obvious, and the competition among commercial banks is becoming more and more intense.The intensification of competition in the industry also puts forward higher requirements for commercial banks to seek new ways of profit and to balance the ability of high income and financial risks.How commercial banks are under the dual pressure of external supervision and internal threats,The establishment of a scientific financial risk control system to strengthen financial risk control has become the key winning point. S commercial bank, as a commercial bank, has developed rapidly in recent years as a commercial bank.The financial risk control requirements of the representative banks with constantly innovating profit model are also deepening.Therefore, the study of S commercial bank financial risk control is not only to adapt to the needs of the current fierce competition environment, but also to provide experience for the development of other commercial banks of the same type.Based on this, this paper carries on the main research to the financial risk of S commercial bank, first carries on the general analysis to its management condition from its main business composition and the credit rating, unifies the current understanding to its management situation,Then it analyzes the current situation of financial risk control from five aspects, including internal control risk, asset quality risk, capital risk, liquidity risk and profitability risk.This paper further analyzes the problems existing in the financial risk control of S commercial bank, and finds that there are four problems in the control, that is, the internal control mode is not sufficient to face the current development situation, and the credit risk management is out of line with the business quality demand.The purpose of capital structure regulation is to deal with supervision and inspection and the depth of liquidity risk management is not deep enough.In order to reduce the level of financial risk of S commercial bank to the lowest level and realize its maximum profit, this paper aims at the control of financial risk of S commercial bank, applies the theory of assets and liabilities and the theory of total risk management.Put forward some suggestions to reduce risk: first, optimize the internal control system, improve the process of scientific management internal control with the help of system grid; second, perfect the risk information management system, further improve the risk prevention framework; third,Optimize the arrangement of capital structure, expand the total amount of internal and external capital; fourth, control liquidity risk, and constantly improve the liquidity evaluation system.Finally, this paper puts forward three safeguard measures to ensure the implementation of the optimization strategy, and summarizes the research results in order to help S commercial banks to better control financial risks.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F830.42;F832.33

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