国有商业银行经营中的道德风险防范

发布时间：2018-10-30 13:03

【摘要】：国有商业银行是我国银行业的支柱，其兴衰成败直接关系着我国经济发展的走向和未来，正因为其地位是如此的重要，四大国有商业银行的改革问题正被全国上下所关注。本文就是从其中一个视角——道德风险来关注这场改革，希望能对我国银行业的改革尽绵薄之力。 “道德风险”一词的含义就是：从事经济活动的人在最大化增进自身效用时做出的不利于他人的行动。本文中的道德风险问题指的是：与国有商业银行相关的道德风险，它既包括国有商业银行作为代理人给他人造成的道德风险，，也包括对商业银行的经营带来不利影响的他人的道德风险。由于道德风险特别是银行业的道德风险在国内研究的时间还不长，因此本文首先从道德风险的词源含义谈起，并对国内外在相关领域的理论研究和银行业的实践做了回顾，这些内容安排在本文的第一章。本文第二章对我国国有商业银行相关的道德风险问题进行了比较系统和全面的描述，这些风险主要包括多元化经营带来的道德风险、从业人员素质不高带来的道德风险、经营中执行力不足带来的道德风险、内部控制流程不完善带来的道德风险、银行业不序竞争带来的道德风险。本文第三章对前面提到的道德风险问题，主要内部和外部因素对银行道德风险形成的原因进行了分析。这些原因主要包括：经济体制转型中银行业的快速发展、市场经济深入发展对银行业的冲击、国家（政府）对银行业的监管不到位、从业者的职业道德意识淡薄、内部控制的不完善、内部考评机制的不科学、从业人员责任意识不强与就业短期化、利益追求最大化商业银行带来严重的道德风险；内部控制和外部监管不力也是道德风险问题的重要原因。本文最后部分提出了一些针对性的措施和建议。这些措施和建议包括：坚持科学发展观，促进银行业健康稳定持续和谐发展、建立健全银行法律、法规体系，提高监管效能、加强商业银行职业道德建设，提高从业人员道德素质、建立“四位一体”的预防体系，最大限度地防范道德风险。
[Abstract]:The state-owned commercial bank is the pillar of the banking industry in our country. Its success or failure is directly related to the trend and future of our country's economic development. Precisely because of its important position, the reform of the four state-owned commercial banks is being paid close attention to by the whole country. This paper focuses on the reform from the perspective of moral hazard, hoping to contribute to the reform of China's banking industry. The term "moral hazard" refers to the actions taken by economically active people to maximize their own effectiveness against others. The moral hazard in this paper refers to the moral hazard related to the state-owned commercial bank, which includes the moral hazard caused by the state-owned commercial bank as the agent to others. It also includes the moral hazard of others that adversely affect the operation of commercial banks. Because the moral hazard, especially the moral hazard of the banking industry, has not been studied in China for a long time, this paper begins with the etymological meaning of the moral hazard, and reviews the theoretical research and banking practice in the related fields at home and abroad. These contents are arranged in the first chapter of this paper. The second chapter gives a systematic and comprehensive description of the moral hazard of state-owned commercial banks in China. These risks mainly include the moral hazard brought by diversified management and the moral hazard brought by the poor quality of employees. The moral hazard brought by the lack of executive power in operation, the moral hazard brought by imperfect internal control process, and the moral hazard brought by the disordered competition in banking industry. In the third chapter, the author analyzes the moral hazard problem mentioned above, the main internal and external factors, and the reasons for the formation of moral risk. These reasons include the rapid development of the banking industry in the process of economic restructuring, the impact of the in-depth development of the market economy on the banking sector, the inadequate supervision of the banking sector by the state (government), and the weak sense of professional ethics of the practitioners. The imperfect internal control, the unscientific internal appraisal mechanism, the weak sense of responsibility and short-term employment of employees, the pursuit of maximum interests of commercial banks bring serious moral hazard; Weak internal control and external supervision are also important reasons for moral hazard. In the last part of this paper, some specific measures and suggestions are put forward. These measures and suggestions include: adhering to the scientific concept of development, promoting the healthy, stable and harmonious development of the banking industry, establishing and perfecting the banking laws and regulations system, improving the efficiency of supervision, strengthening the construction of commercial banks' professional ethics, Improve the moral quality of employees, establish a "four-in-one" prevention system to prevent moral hazard to the maximum extent.
【学位授予单位】：南华大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D64;F832.33

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