内蒙古村镇银行财务风险评价研究

发布时间：2018-03-12 17:01

本文选题：村镇银行　切入点：财务风险　出处：《内蒙古农业大学》2012年硕士论文　论文类型：学位论文

【摘要】：村镇银行设立的目标是填补农村金融空白,但作为新生事物,其风险管理问题无论在理论研究还是实际操作上都还有很多不足。目前,国内的大型商业银行风险管理理论已经有较成熟的发展,借鉴商业银行风险管理研究方法是探索村镇银行风险管理的一种途径。本文详细梳理村镇银行和商业银行风险管理理论,阐明银行财务风险的定义和分类,划分财务风险体系的五个层析,包括资本风险、资产质量风险、流动性风险、盈利性风险和管理水平。在以上理论分析的基础上,运用模糊数学中的模糊综合评价法和客观赋权法中的熵值赋权法构建村镇银行财务风险评价模型。本文选取内蒙古地区十个盟市设立的18家村镇银行作为调查对象,根据其截止到2011年底的财务数据进行模糊综合评价,从而计算出这18家村镇银行财务风险的综合评价向量值。模型分析结果显示,首先,内蒙古地区村镇银行财务风险比较平均,没有过多的受到当地经济发展状况的影响；其次,内蒙古村镇银行财务风险值普遍处于较低水平,经营状况良好；第三,发展规模较大的村镇银行财务风险普遍低于规模较小银行。本文以财务风险为切入点研究村镇银行风险状况,运用模糊综合评价法和熵值赋权法建立村镇银行财务风险的评价模型,以内蒙古地区18家村镇银行2011年财务数据进行实证分析,对村镇银行的财务风险及全面风险管理有一定参考价值。
[Abstract]:The goal of setting up village bank is to fill in the gap of rural finance, but as a new thing, there are still many deficiencies in its risk management both in theory and in practice. At present, The theory of risk management of large commercial banks in China has developed maturely. It is a way to explore the risk management of village banks by referring to the research methods of risk management in commercial banks. This article combs the risk management theory of village bank and commercial bank in detail, clarifies the definition and classification of bank financial risk, divides the five layers of financial risk system, including capital risk, asset quality risk, liquidity risk. Profitability risk and management level. Based on the above theoretical analysis, Using fuzzy comprehensive evaluation method in fuzzy mathematics and entropy value weighting method in objective weighting method to construct financial risk evaluation model of village banks, this paper selects 18 village banks established in 10 cities in Inner Mongolia as the object of investigation. According to the financial data up to end of 2011, the fuzzy comprehensive evaluation is carried out, and the comprehensive evaluation vector value of the financial risk of the 18 villages and towns banks is calculated. The results of the model analysis show that, firstly, the financial risk of the village banks in Inner Mongolia is average, and it is not affected by the local economic development. Secondly, the financial risk value of the village banks in Inner Mongolia is generally at a low level. Third, the financial risk of the large-scale village banks is generally lower than that of the smaller banks. This paper takes financial risk as the breakthrough point to study the situation of village bank risk, and establishes the evaluation model of village bank financial risk by using fuzzy comprehensive evaluation method and entropy value weighting method. Based on the financial data of 18 village banks in Inner Mongolia in 2011, it has some reference value to the financial risk and overall risk management of village banks.
【学位授予单位】：内蒙古农业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42

【参考文献】