基于企业风险管理框架的商业银行财务风险管理研究

发布时间：2018-03-14 15:00

本文选题：商业银行　切入点：财务风险管理　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：在经济全球化、信息技术迅速发展的今天,金融产业得以快速发展,产品不断的创新,使得商业银行财务风险在发展和经营过程中一直伴随而存在。商业银行作为我国金融机构的一部分,约占已有金融机构的四分之一。截止至2015年底,据银监会年报统计商业银行总数已达1000多家。蓬勃发展的商业银行对我国经济的快速发展有着重要的作用。互联网科技的发展改变了人们生活的方式,在这种高速发展的市场背后,由于多种因素的影响,商业银行必然要面临各种风险和挑战。商业银行主要以负债经营,也加大了财务风险管理难度。因此,加强商业银行财务风险管理具体有重要的现实意义。目前,我国商业银行在面对环境复杂多变的情况下,财务风险管理依然存在着一些管理漏洞和观念落后等问题,威胁到银行的健康有序发展。本文是以商业银行财务风险管理问题为研究对象,结构包括五个部分。首先是绪论,阐述了研究的背景和意义,研究的方法和内容,并通过阅读大量文献,归纳总结专家学者对财务风险管理的研究成果,在此基础上提出研究的问题和本文的创新点。其次,论述了财务风险管理的相关理论,详细的界定了财务风险的概念和企业风险管理论。第三,通过对比研究的方法,以中经网统计数据库和国泰安数据库选取数据,分析了我国商业银行财务风险管理的现状和问题。第四,对我国商业银行财务风险管理存在的问题进行系统分析。第五,基于COSO2016年发布的企业风险管理框架的理念构建了商业银行财务风险管理体系,并有针对性的提出加强商业银行的财务风险管理的对策。具体包括:第一,商业银行应该从企业文化的角度,强化财务风险管理认识,提高财务风险管理技能和水平。第二,加强内部控制管理,要求每个员工在内控执行力上,严格按照标准执行,根据业务流程,细致化的每一个操作以及审核过程,控制财务风险。第三,在流动性风险的预防上,提出了优化贷款流程,减少不良资产的产生以及合理配置资源和加强流动性风险的管理的措施。通过提高财务风险管理效率以及执行力,以促进商业银行能够稳定有序的发展。
[Abstract]:Today, with the rapid development of economic globalization and information technology, the financial industry is developing rapidly, and the products are constantly innovating. As a part of our financial institutions, commercial banks account for about 1/4 of the existing financial institutions. Until end of 2015, the financial risk of commercial banks has always been accompanied by the development and operation of commercial banks. According to the annual report of the CBRC, the total number of commercial banks has reached more than 1000. The booming commercial banks play an important role in the rapid economic development of our country. The development of Internet technology has changed the way people live. Behind this rapidly developing market, due to the influence of many factors, commercial banks are bound to face various risks and challenges. Commercial banks operate mainly on debt, which also increases the difficulty of financial risk management. It is of great practical significance to strengthen the financial risk management of commercial banks. At present, in the face of the complex and changeable environment, there are still some problems in the financial risk management, such as some loopholes and backward ideas. This paper takes the financial risk management of commercial banks as the research object, the structure includes five parts. First of all, it introduces the background and significance of the research, the methods and contents of the research. And through reading a large number of documents, summed up and summarized the experts and scholars of financial risk management research results, on the basis of this research issues and innovative points. Secondly, discussed the relevant theory of financial risk management, The concept of financial risk and the theory of enterprise risk management are defined in detail. Thirdly, through the method of comparative study, we select the data from the statistical database of Zhongjing network and the database of Cathay Tai'an. This paper analyzes the present situation and problems of the financial risk management of commercial banks in China. 4th, and systematically analyzes the problems existing in the financial risk management of commercial banks in China. 5th, Based on the concept of enterprise risk management framework issued by COSO2016, this paper constructs the financial risk management system of commercial banks, and puts forward some countermeasures to strengthen the financial risk management of commercial banks. Commercial banks should strengthen the understanding of financial risk management from the angle of corporate culture, improve the skills and level of financial risk management. Second, strengthen internal control management, and require each employee to strictly comply with the standard in the execution of internal control. According to the business process, every detailed operation and audit process to control the financial risk. Third, in the liquidity risk prevention, put forward the optimization of the loan process, The measures to reduce the generation of non-performing assets and to allocate resources rationally and to strengthen the management of liquidity risk can promote the stable and orderly development of commercial banks by improving the efficiency and execution of financial risk management.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F830.42;F832.33

【参考文献】