金融控股公司模式下商业银行风险管理研究

发布时间：2018-04-24 09:15

本文选题：金融控股公司 + 商业银行　；参考：《天津商业大学》2017年硕士论文

【摘要】：随着经济一体化和金融自由化程度不断加深,商业银行之间的竞争越来越激烈,于是,它们纷纷通过成立金融控股公司的形式走上了综合化经营的道路,企图借助金融集团内部各金融子公司的资金、信息、产品等优势,逐步打造“一个客户,一个账户,多个产品,一站式服务”的综合金融平台。但是,在推进综合化经营的过程中,金融控股公司内部复杂的股权结构和关联交易使规模化经营产生协同效应的同时带来了更加复杂多样的风险,给我国金融机构尚不完善的风险管理体系和外部监管带来了巨大的挑战,尤其作为子公司的商业银行在风险管理方面往往处于被动地位。因此,针对金融控股公司模式下商业银行的风险管理研究显得尤为重要。本文通过查阅相关文献资料,分析了成立金融控股公司后银行子公司所面临的主要风险:第一,同一笔资金在不同金融子公司之间重复利用带来了资本重复计算风险,降低了银行子公司抵御风险的能力;第二,各金融子公司的业务性质趋同,不可避免地存在银行子公司与其他金融子公司之间利益冲突的问题;第三,各金融子公司在风险监管要求、风险管理的目的、采用风险管理工具等方面都存在一些差异,因此必然存在风险管理文化不一致的问题;此外,在金融控股公司风险管理尚不完善的前提下,股权投资和关联交易借助资金、产品、信息等给风险提供了便捷的传播途径,增加了风险传染到银行子公司的概率。针对以上风险,我国金融控股公司采取了一些风险防范措施,但与美国成熟的风险管理体系相比,仍存在很大差距,尚不能有效控制风险。于是,本文从公司治理、内部管理制度、风险管理文化和外部监管体系这几个方面分别阐述了我国金融控股公司模式下商业银行风险管理的现状及不足,在借鉴美国风险管理经验的基础上提出了以下建议:第一,通过引入战略投资者和外部投资者来优化集团层面的股权结构,提高集团治理水平,并对银行子公司的风险管理给出合理的指导建议;第二,协调好母子公司之间的治理关系,构建差异化的子公司风控模式,并采用定量分析与定性分析相结合的风险管理技术,建立风险预警机制,完善全面风险管理体系;第三,培育注重风险隔离的企业文化;除此之外,要加快推进金融控股公司的相关立法,优化监管结构,建立以银行子公司为核心的优先保护制度,并探索多元化的金融子公司退出机制,降低单个子公司发生经营困难引发的风险传递危机,从而全面保障银行子公司的稳定经营。
[Abstract]:With the deepening of economic integration and financial liberalization, the competition between commercial banks is becoming more and more fierce. Therefore, they have embarked on the road of integrated management through the establishment of financial holding companies. This paper attempts to build a comprehensive financial platform of "one customer, one account, multiple products and one-stop service" by virtue of the advantages of funds, information and products of the financial subsidiaries within the financial group. However, in the process of promoting integrated management, the complex ownership structure and related party transactions in financial holding companies make the scale management produce synergistic effect and bring more complex and diversified risks. It has brought great challenges to the imperfect risk management system and external supervision of financial institutions in China, especially the commercial banks, which are subsidiary companies, are often in a passive position in risk management. Therefore, it is particularly important to study the risk management of commercial banks under the financial holding company model. By consulting relevant literature, this paper analyzes the main risks faced by bank subsidiaries after the establishment of a financial holding company. First, the reuse of the same fund among different financial subsidiaries brings about the risk of capital double-counting. It reduces the ability of bank subsidiaries to resist risks; second, the business nature of financial subsidiaries converges, which inevitably leads to conflicts of interest between bank subsidiaries and other financial subsidiaries; third, There are some differences in the requirements of risk regulation, the purpose of risk management and the use of risk management tools among the financial subsidiaries, so there must be inconsistent risk management culture; in addition, Under the premise that the risk management of the financial holding company is not perfect, the equity investment and related party transactions provide a convenient way to spread the risk with the aid of funds, products and information, and increase the probability of contagion of the risk to the subsidiary company of the bank. In view of the above risks, our financial holding company has taken some risk prevention measures, but compared with the mature risk management system in the United States, there is still a big gap, and can not effectively control the risk. Therefore, from the aspects of corporate governance, internal management system, risk management culture and external supervision system, this paper respectively expounds the current situation and shortcomings of commercial bank risk management under the mode of financial holding company in China. Based on the experience of risk management in the United States, this paper puts forward the following suggestions: first, by introducing strategic investors and external investors to optimize the ownership structure at the group level, improve the governance level of the group. And give reasonable guidance to the risk management of bank subsidiary company. Second, coordinate the governance relationship between parent and subsidiary company, construct the differentiated subsidiary risk control mode, and adopt the risk management technology combining quantitative analysis and qualitative analysis. To establish a risk warning mechanism and improve the overall risk management system; third, to foster an enterprise culture focused on risk segregation; in addition, to speed up the promotion of relevant legislation of financial holding companies and optimize the regulatory structure, Establishing the priority protection system with bank subsidiary as the core, and exploring the diversified financial subsidiary exit mechanism to reduce the risk transfer crisis caused by the operating difficulties of the single subsidiary, so as to ensure the stable operation of the bank subsidiary in an all-round way.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33

【参考文献】