我国中小商业银行表外业务风险管理研究

发布时间：2018-01-14 12:33

本文关键词：我国中小商业银行表外业务风险管理研究　出处：《福州大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国市场经济体系开放程度的加大,以及国家对金融管制的逐步放开,表外业务逐渐被国内的商业银行重视,成为他们推动业务增长和提升利润的新增长点。但表外业务的本质是非资金金融业务,金融机构作为中介,利用其自身的信用,为其客户提供保证和规避风险的服务,因此,在监管有限的条件下,表外业务的潜在风险要远大于表内业务。但是表外业务在我国的发展时间较短,尽管近几年发展迅速,但在快速发展的过程中理论创新和实践经验的不足的问题更加明显的暴露出来,表外业务层次较低,市场份额较小,迫切需要我国商业银行在表外业务领域有创新型发展,特别是中小商业银行由于缺乏表外业务风险管理体系、内部环境差、监管缺失等原因,造成表外业务风险有错误认识,潜在风险大、信用风险突出、基层责任人权力大等问题,导致担保承诺业务违约风险不断增长,仅靠着收取保证金,即通过客户的信用额度确定保证金比率,这种传统的方式已难以进行有效风险管理。为了更好地为我国中小商业银行在表外业务的风险管理的提供参考思路和借鉴案例,帮助中小商业银行完善表外业务风险管理的体系和流程,本文对建设银行和汇丰银行的表外业务风险管理体系进行了学习和总结,提炼出其表外业务风险管理中的经验,并形成了一整套的表外业务风险管理的理论和实践体系,从风险识别、风险分析、风险应对、提升风险控制活动的力度、加强内部监察审计等风险管理程序,及完善表外业务风险管理组织机构、加强宣传风险管理文化,提高从业人员的素质,提高表外业务的信息传递水平、规范外部监管内容等内外部环境全方位进行解析,提出对中小商业银行表外业务风险管理对策,希望为中小商业银行表外业务在快速发展中的风险管理提供改善思路和借鉴案例。
[Abstract]:With the opening up of the market economy system and the gradual liberalization of financial control, off-balance sheet business has gradually been attached importance to by domestic commercial banks. It has become a new growth point for them to promote business growth and increase profits. But the essence of off-balance-sheet business is non-capital financial business, financial institutions as an intermediary, using their own credit. In the condition of limited supervision, the potential risk of off-balance sheet business is much greater than that of in-form business, but the development time of off-balance sheet business in our country is relatively short. Although the rapid development in recent years, but in the rapid development of the process of theoretical innovation and practical experience more obvious problems exposed, off-balance sheet business level is lower, market share is small. China's commercial banks are in urgent need of innovative development in the field of off-balance sheet business, especially small and medium-sized commercial banks due to the lack of off-balance sheet business risk management system, poor internal environment, lack of supervision and other reasons. Causes the off-balance sheet business risk has the wrong understanding, the potential risk is big, the credit risk prominent, the basic-level responsible person authority is big and so on, causes the guarantee commitment business default risk to increase unceasingly, only relies on the collection margin. That is, through the customer's credit line to determine the margin ratio. This kind of traditional way has been difficult to carry on the effective risk management. In order to provide the reference train of thought and the reference case for the risk management of the small and medium-sized commercial bank in the off-balance sheet business of our country better. To help small and medium-sized commercial banks improve the risk management system and process of off-balance sheet business, this paper studies and summarizes the risk management system of off-balance sheet business of China Construction Bank and HSBC. Abstract its off-balance sheet business risk management experience, and form a set of off-balance sheet business risk management theory and practice system, from risk identification, risk analysis, risk response, enhance risk control activities. Strengthen the risk management procedures such as internal supervision and audit, improve the risk management organization of off-balance sheet business, strengthen the promotion of risk management culture, improve the quality of employees, improve the level of information transmission of off-balance sheet business. To standardize the content of external supervision and other internal and external environment analysis, put forward the small and medium-sized commercial banks off-balance sheet business risk management countermeasures. It is hoped that this paper will provide some ideas for improving the risk management of off-balance-sheet business in the rapid development of small and medium-sized commercial banks and use for reference cases.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.2

【相似文献】