SYSB银行财务风险管理研究

发布时间：2018-08-05 10:13

【摘要】：中国加入WTO之后,根据WTO规则,对我国国有银行业的保护期限截至2006年底已经结束。预示着我国银行业发展进入到了竞争国际化阶段。这对我国商业银行的财务风险管理模式、财务风险控制能力提出了新要求。我国商业银行风险管理远远落后于西方发达国家的先进商业银行。以银行业发展的历程和经验为参鉴,面对激烈的国际竞争和国内市场的多元化服务需求,打造具有自身特质的核心竞争力,提升我国商业银行财务风险管理能力和应对能力,是银行业改革发展的根本出路。基于银行业变革背景,立足于我国商业银行财务风险管理体制变革与制度进步的历程,构建SYSB银行财务风险管理机制及其框架。文章以SYSB银行为研究蓝本,厘清了商业银行财务风险管理的相关概念群,分析了SYSB银行财务风险管理构建中存在的问题及寻找出内在的症结,对比国内外商业银行财务风险管理的经验,得到启示,并从实现风险和收益合理匹配、整合授信机制、推进利率和汇率敏感性管理、加强表外业务风险管理、费用管理遵循效益原则、财务分析转向风险收益分析、深化内控机制建设和与会计信息披露等方面提出了可行路径设计。
[Abstract]:After China's entry into WTO, according to the WTO rules, the term of protection for China's state-owned banks has ended by the end of 2006. It indicates that the development of China's banking industry has entered the stage of competition and internationalization. This puts forward the new request to the financial risk management mode and the financial risk control ability of the commercial bank of our country. The risk management of commercial banks in China lags far behind the advanced commercial banks in western developed countries. Taking the course and experience of banking development as a reference, facing the fierce international competition and the diversified service demand of domestic market, to create the core competitiveness with its own characteristics, and to enhance the ability of financial risk management and coping ability of Chinese commercial banks. It is the fundamental outlet of banking reform and development. Based on the background of banking reform and the course of financial risk management system reform and institutional progress of commercial banks in China, this paper constructs the financial risk management mechanism and its framework of SYSB banks. Taking SYSB Bank as the research blueprint, this paper clarifies the related concept groups of financial risk management of commercial banks, analyzes the problems existing in the construction of financial risk management of SYSB banks and finds out the internal crux. Comparing the financial risk management experience of commercial banks at home and abroad, we can get enlightenment, and from the realization of reasonable matching of risk and income, the integration of credit mechanism, the promotion of interest rate and exchange rate sensitivity management, strengthening off-balance sheet business risk management, The cost management follows the benefit principle, the financial analysis turns to the risk income analysis, deepens the internal control mechanism construction and the accounting information disclosure and puts forward the feasible path design.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42

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