枣庄银行财务风险及其防范研究

发布时间：2018-03-11 10:48

本文选题：商业银行　切入点：财务风险　出处：《湘潭大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着市场竞争的加剧，商业银行作为一家经营货币的高风险行业，其面临的风险也日益彰显。而财务风险又是经营风险的货币体现形式，更是呈现多变化趋势。风险防范就是商业银行在识别、评估和分析风险的基础上，通过最合理的防范措施和科学的控制方法，尽可能的规避风险的行为。有效的防范商业银行的财务风险不仅可以保障银行的安全稳健运营，对银行股东利益以及政府监管当局都发挥重要作用。因此，如何构建与商业银行当前财务状况相应的风险防范机制，成为现代商业银行的当务之急。本文以枣庄银行为研究对象，采用文献研究法、案例分析法、系统分析法等研究方法，并按照提出问题、分析问题、解决问题的研究思路，对以下内容进行了深入分析和研究：一是通过对财务风险、财务风险防范、《新巴塞尔资本协议》等相关文献的研究，对枣庄银行财务风险的种类进行了有效界定，分别是信用风险、流动性风险、市场风险、表外业务风险和法律风险。二是对枣庄银行财务风险中存在的问题，，寻找出其内在的原因，并对其原因进行了较为全面的分析。三是通过对枣庄银行整体财务状况的系统分析，以其相关风险指标为参考依据，从强化信用风险管理、完善流动性风险管理、推进市场风险敏感性管理、加强表外业务风险管理、规范合规性风险管理、注重内部风险控制建设与完善会计信息披露等6个方面入手，着力构建适应枣庄银行发展的财务风险防范机制。本文重在将理论知识运用到实践中来。对枣庄银行自身而言，该行正处在城商行百强并起的大发展时期，业务快速发展的同时总是会伴随着风险的产生，通过本文的研究分析，可以帮助枣庄银行及早发现潜在的财务风险，掌握控制和防范风险的方法，有效提升本行的竞争力。
[Abstract]:With the aggravation of market competition, commercial banks, as a high-risk industry operating currency, are facing more and more risks. Risk prevention means that commercial banks, on the basis of identifying, evaluating and analyzing risks, adopt the most reasonable preventive measures and scientific control methods. Effective prevention of financial risks of commercial banks can not only ensure the safe and sound operation of banks, but also play an important role in the interests of shareholders of banks and government regulatory authorities. How to construct the risk prevention mechanism corresponding to the current financial situation of commercial banks has become an urgent task for modern commercial banks. This article takes Zaozhuang Bank as the research object, uses the literature research method, the case analysis method, the system analysis method and so on research method, and according to raises the question, the analysis question, the solution question research mentality, The following contents are deeply analyzed and studied: first, through the research on financial risk, financial risk prevention, Basel II Capital Accord and other related documents, the types of financial risk in Zaozhuang Bank are effectively defined. They are credit risk, liquidity risk, market risk, off-balance sheet risk and legal risk. Third, through the systematic analysis of the overall financial situation of Zaozhuang Bank, taking the relevant risk indicators as the reference basis, from strengthening the credit risk management, perfecting the liquidity risk management. Promoting market risk sensitivity management, strengthening risk management of off-balance sheet business, standardizing compliance risk management, paying attention to the construction of internal risk control and perfecting accounting information disclosure, etc. Focus on the construction of Zaozhuang Bank to adapt to the development of financial risk prevention mechanism. This paper focuses on the application of theoretical knowledge to practice. For Zaozhuang Bank itself, the bank is in a period of great development of the top 100 commercial banks in the city, and the rapid development of its business is always accompanied by the emergence of risks. Through the research and analysis of this paper, it can help Zaozhuang Bank to discover the potential financial risk as soon as possible, grasp the method of controlling and preventing the risk, and effectively enhance the competitiveness of the bank.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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