我国商业银行财务风险防范研究

发布时间：2018-05-27 11:36

本文选题：商业银行 + 财务风险　；参考：《黑龙江大学》2013年硕士论文

【摘要】：随着我国金融市场进一步开放，利率市场化的进程逐步加快，财务风险已经成为我国商业银行面临的一项重大挑战。防范我国商业银行财务风险是促进我国银行业发展，保证我国金融市场稳定的前提，对构建完善的金融体系具有重要意义。本文通过分析我国商业银行财务风险的现状，以国内外财务风险管理的理论和监管体系为基础，并结合海南省某银行因忽略对财务风险的防范而倒闭的案例，，详细地从内因、外因两方面阐述了可能引发商业银行财务风险的原因。文章着重从风险的识别、评估和防范三个方面针对我国银行业存在的问题进行剖析，分别从资本流动性、会计体制、业务操作等几方面提出应对措施，强调我国监管部门对银行业的监管要严格遵照国际惯例，严禁从业人员违规操作，最后本文提出建立内控机制、强化从业人员素质等应对措施以防范商业银行的财务分险。
[Abstract]:With the further opening of China's financial market and the gradual acceleration of the process of interest rate marketization, financial risk has become a major challenge facing our commercial banks. To guard against the financial risks of commercial banks in China is the premise to promote the development of our banking industry and to ensure the stability of our financial market, which is of great significance to the construction of a sound financial system. By analyzing the present situation of financial risk of commercial banks in China, based on the theory and supervision system of financial risk management at home and abroad, and combining with the case of a bank in Hainan Province that failed because of neglecting the prevention of financial risk, this paper makes a detailed analysis of the internal causes. This paper expounds the reasons for the financial risk of commercial banks from two aspects of external causes. This paper analyzes the problems existing in China's banking industry from the three aspects of risk identification, evaluation and prevention, and puts forward corresponding measures from the aspects of capital liquidity, accounting system, business operation and so on. It is emphasized that the supervision of the banking industry in our country should strictly abide by the international practice and strictly prohibit the practitioners from operating illegally. Finally, this paper puts forward some countermeasures such as establishing the internal control mechanism and strengthening the quality of the employees in order to guard against the financial risk division of commercial banks.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F830.42;F832.33

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