银行集团的并表管理

发布时间：2018-01-22 02:14

  本文关键词： 银行 集团 管理　出处：《中国金融》2013年03期 　论文类型：期刊论文

【摘要】：正银行集团附属机构众多,母行对附属机构良好的业务控制至关重要。尤其是附属机构处于不同行业、不同国家时,在集团和附属机构两层法人治理架构下,缺乏有效的并表管理会导致跨业跨境经营风险的积聚。2012年以来,国际上一些知名银行集团接连曝出巨额亏损和案件再次引发人们对于综合经营模式的关注和质疑。国内银行业金融机构近年来跨业跨境投资加快,但对附属机构的并表管理仍比较薄弱。本文从业务条线的垂直管
[Abstract]:There are many subsidiary bodies in the bank group, and the parent bank is very important to the good business control of the subsidiary body, especially when the subsidiary body is in different industries and different countries, under the two-tier corporate governance structure of the group and the subsidiary institution. The lack of effective management of joint-list management can lead to the accumulation of cross-industry cross-border business risks. Since 2012. Some well-known international banking groups have exposed huge losses and cases have once again aroused people's concern and doubt on the comprehensive business model. Domestic banking financial institutions in recent years cross-industry cross-border investment accelerated. However, the management of parallel tables for subsidiary bodies is still relatively weak.
【作者单位】： 中国银监会政策研究局;
【分类号】：F832.4
【正文快照】： 银行集团附属机构众多,母行对附属机构良好的业务控制至关重要。尤其是附属机构处于不同行业、不同国家时,在集团和附属机构两层法人治理架构下,缺乏有效的并表管理会导致跨业跨境经营风险的积聚。2012年以来,国际上一些知名银行集团接连曝出巨额亏损和案件再次引发人们对于，

本文编号：1453306