J银行财务风险管理体系的构建与实施

发布时间：2018-08-06 21:27

【摘要】：为了使银行面对经济周期的戏剧性变化有充分的事先准备，银行需要财务结构化和从上到下的方法参与风险管理，也就是需要一套完整的、系统的财务风险管理体系。本文就试图通过为J银行构建财务风险管理体系，将其现阶段财务风险管理不系统化、各流程孤立成块各自为政的局面有效解决，设计一个覆盖财务风险管理全过程，即识别、计量、监测和控制，覆盖所有财务风险，即信用风险、市场风险、流动性风险、资本风险等在内的全面的、在全行建立财务风险管理风险意识的系统化的管理，不断改进提升J银行财务风险管理水平，早日与其业务的快速发展相匹配，为其谋求可持续健康发展提供有力的支持。通过阅读相关文献发现，国外通过对风险管理案例的事后处置总结，对风险管理的理论体系研究很完善，而国内对于财务风险的根源及相关影响因素有很多实证研究，但实际应用不多。本文综合国内外的先进经验，运用理论学习法、比较分析法和实践检验法，将理论结合到J银行的实际财务风险管理工作中去。着重分析J银行与财务风险管理有关的情况，如组织结构、财务情况、财务风险情况以及财务风险管理情况。在了解J银行财务风险管理现状的基础上，分析其与先进体系的差距，，针对其业务特点，设计适用于J银行的财务风险管理体系。通过了解J银行财务风险管理现状，发现存在财务风险管理组织架构混乱、财务风险管理制度不健全、财务风险管理信息系统空缺等问题。基于全面风险管理框架，为J银行构建了详细的财务风险管理体系，包括从组织架构如何优化、财务风险管理制度如何健全、财务风险指标的设定、计量方法的更新、财务风险报告机制的实施、经济资本的掌控以及管理信息系统的开发。在总结了体系实施的情况后，提出了几点保障措施，以保证J银行能够成功的建设一套成熟的财务风险管理体系，J银行的财务风险管理工作会有显著的进步。
[Abstract]:In order to prepare banks for the dramatic changes in the economic cycle, banks need financial structure and top-down methods to participate in risk management, that is, a complete and systematic financial risk management system. This article attempts to construct the financial risk management system for J bank, not systematize the financial risk management at the present stage, and effectively solve the situation that each process is isolated into blocks, and design a whole process covering the financial risk management, that is, to identify the financial risk management. To measure, monitor and control all financial risks, including credit risk, market risk, liquidity risk, capital risk, etc., to establish a systematic management of financial risk management risk awareness throughout the bank, Improving and improving the financial risk management level of bank J, matching with the rapid development of its business as soon as possible, providing strong support for its pursuit of sustainable and healthy development. Through reading the relevant literature, it is found that the theoretical system of risk management is perfect in foreign countries, and there are many empirical studies on the source of financial risk and related influencing factors in our country by summing up the cases of risk management afterwards. But the practical application is not much. This article synthesizes the domestic and foreign advanced experience, uses the theory study method, the comparative analysis method and the practice test method, unifies the theory to J bank's actual financial risk management work. Emphasis is placed on the analysis of bank J's situation related to financial risk management, such as organizational structure, financial situation, financial risk and financial risk management. On the basis of understanding the present situation of J bank's financial risk management, this paper analyzes the gap between J bank's financial risk management system and advanced system, and designs a financial risk management system suitable for J bank's business characteristics. Through understanding the current situation of financial risk management in bank J, it is found that the organizational structure of financial risk management is chaotic, the financial risk management system is not perfect, and the information system of financial risk management is vacant. Based on the comprehensive risk management framework, this paper constructs a detailed financial risk management system for Bank J, including how to optimize the organizational structure, how to improve the financial risk management system, how to set the financial risk index, and how to update the measurement method. Implementation of financial risk reporting mechanism, control of economic capital and development of management information system. After summing up the implementation of the system, this paper puts forward some safeguard measures to ensure that J Bank can successfully build a mature financial risk management system and that the financial risk management work of J Bank will make remarkable progress.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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