我国上市商业银行信贷业务操作风险管理研究

发布时间：2018-01-12 22:19

本文关键词：我国上市商业银行信贷业务操作风险管理研究　出处：《中国海洋大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着社会和经济的发展,商业银行发挥着日趋重要的作用,我国上市商业银行的资产规模占全国所有银行资产总规模的90%以上,信贷业务是我国国内上市商业银行最核心、最传统的业务。信贷业务操作风险虽然会受到外界因素的影响,但内在原因是最主要的。在信贷业务中,面临更加复杂的风险因素,相对于市场风险和信用风险,操作风险呈现上升趋势。进行我国上市商业银行信贷业务操作风险管理的研究,对于完善竞争机制、树立银行品’牌形象、保护民众及投资者利益,都起到至关重要的作用。本文以我国上市尚业银行为研究对象,搜集了上市商业银行信贷业务操作风险管理研究的国内外文献材料和研究成果,结合经济学、管理学的知识要点,阐述了信贷操作风险的理论基础,其中包括我国上市商业银行概况、信贷风险理论及信贷业务操作风险理论、信贷操作风险与市场风险和信用风险的关系等,用外部性理论、短期行为理论、“有限理性”、信息不对称原理对上市商业银行信贷操作风险进行经济学解释。本文通过选取上市商业银行信贷业务操作风险案例样本,对其风险状况进行总结和分析。在上市商业银行信贷业务操作风险识别部分,按照贷前调查不实、审批决策失误、越权发放贷款、信贷资金被挪用、贷后管理不到位、押品管理不到位、虚假资料骗贷、恶意逃废银行债务等八方面分析信贷业务操作风险来源,列举了风险点,建立起风险识别的指标体系,并以上市商业银行的具体案例来对风险来源和识别指标体系进行实证检验；按照上市商业银行所处的环境,对信贷业务操作风险管理进行PEST分析,提出政治、经济、文化、技术等各方面要素的影响。在上市商业银行信贷业务操作风险计量方面,本论文采用收入模型,选取了14家上市商业银行的数据,以直接反映信贷经营成果的净利息收入的波动率σ2为解释变量,选取影响盈利能力的因素、信用风险因素、市场风险因素、流动性风险因素等各方面指标为被解释变量,解释变量对被解释变量波动率的解释比例为拟合优度R2,不能被这几项解释变量影响的因素即为操作风险所解释的部分。通过回归分析输出结果,被解释变量利息净收入被解释变量解释的程度高达93.86%。又按照此分析模式,对上市国有银行、股份制银行、城市商业银行进行比较分析,得出的结果是三类银行的信贷业务操作风险都控制在一定的范围内,但股份制商业银行在信贷业务操作风险控制方面优于国有商业银行和城市商业银行。针对全文的分析,本文的主要几点建议是：加强风险管理文化建设、以人力资源管理促信贷操作风险控制、改革信贷经营管理模式。并将计量模型优化和变量选取方面进行深化研究。
[Abstract]:With the development of society and economy, commercial banks are playing an increasingly important role. The assets of listed commercial banks in China account for more than 90% of the total assets of all banks in China. Credit business is the core and most traditional business of listed commercial banks in China. Although the operational risk of credit business will be affected by external factors, the internal reasons are the most important. Faced with more complex risk factors, compared with the market risk and credit risk, the operational risk is on the rise. It is very important to set up the image of bank 'brand and to protect the interests of the public and investors. This paper takes the listed banks of China as the research object. This paper collects the domestic and foreign literature materials and research results on the operational risk management of credit operations of listed commercial banks, and expounds the theoretical basis of the operational risks of credit operations in combination with the key points of knowledge in economics and management. It includes the general situation of listed commercial banks in China, the theory of credit risk and the theory of operational risk of credit business, the relationship between credit operation risk and market risk and credit risk, etc., using externality theory and short-term behavior theory. "Limited rationality", the principle of asymmetric information to explain the credit operational risk of listed commercial banks in economics. This paper selects the sample of the operational risk of credit operations of listed commercial banks. In the part of identifying the operational risk of credit operations of listed commercial banks, according to the false investigation before the loan, the wrong decision of examination and approval, the issuance of loans in excess of authority, and the misappropriation of credit funds. After the loan management is not in place, the charge management is not in place, false information fraud loan, malicious evasion of bank debts and other eight aspects of credit operation risk sources, enumerate the risk points, establish a risk identification index system. And take the concrete case of the listed commercial bank to carry on the demonstration test to the risk source and the identification index system; According to the environment of listed commercial banks, the operational risk management of credit operations is analyzed by PEST, and the political, economic and cultural aspects are put forward. In the aspect of operational risk measurement of credit operations of listed commercial banks, this paper adopts income model and selects 14 listed commercial banks' data. Taking the fluctuation rate 蟽 2 of net interest income which directly reflects the results of credit management as the explanatory variable, the factors affecting profitability, credit risk and market risk are selected. Liquidity risk factors and other indicators are explained variables, the explanatory variables to explain the volatility of the explained variables for the ratio of fitness R2. The factors that cannot be affected by these explanatory variables are the parts that are explained by operational risk. The results are output by regression analysis. The explained variable interest net income is explained by the variable as high as 93.86. and according to this analysis model, the listed state-owned banks, joint-stock banks, city commercial banks are compared and analyzed. The result is that the operational risks of the three types of banks are controlled in a certain range. But the joint-stock commercial banks are superior to the state-owned commercial banks and the city commercial banks in the risk control of credit operations. In view of the analysis of the full text, the main suggestions of this paper are: strengthening the construction of risk management culture. Human resource management is used to promote credit operation risk control, to reform credit management mode, and to deepen research on optimization of measurement model and selection of variables.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.4

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