论我国商业银行中间业务风险的防范

【作者】 魏岚；

【导师】 姜学军；

【作者基本信息】 东北财经大学 ， 金融学， 2003， 硕士

【摘要】 随着我国加入了世贸组织，我国商业银行面临着外资银行的激烈竞争，中间业务成为双方争夺的焦点。但同时，我国商业银行长期以来只注重发展资产业务、负债业务等银行的核心业务，中间业务是商业银行业务发展的“瓶颈”。因此，中间业务的发展在我国具有迫切性和必要性。它是我国商业银行业务结构调整的必然要求、是我国商业银行参与国际竞争的必然要求、是我国商业银行利润增长的主要途径。 尽管如此，中间业务的发展并不是“免费的午餐”，中间业务也并不是没有风险。中间业务也如资产业务、负债业务一样具有信用风险、市场风险、操作风险、流动性风险和法律风险；而同资产业务、负债业务相比中间业务的风险又具有隐蔽性、杠杆性、自由性和分散性的特点。 面临中间业务发展过程中的各类风险，西方商业银行在发展中间业务的同时也在不断进行中间业务风险管理体制的创新，国际上中间业务的风险管理出现了新的发展趋势。我国商业银行的风险防范机制与其相比存在着诸多缺陷和问题，因此要从商业银行内部和金融监管机构外部两方面对中间业务的风险防范体制加以完善，以确保中间业务的健康发展。 从商业银行的内部来讲，首先要健全中间业务的财务会计核算体系(包括健全中间业务的会计核算体系，建立科学全面、跟踪及时的会计信息系统，构建防范中间业务风险的会计监督保障系统)；其次要健全中间业务的业务处理制度(包括规范中间业务的操作流程、形成统一的业务处理模式，建设中间业务平台提高数据处理的效率和准确性等)；再次要建立健全中间业务的风险预警系统，用VaR等方法预测与监控风险；第四要健全内部审计制度，对中间业务风险管理进行监控；最后要合理确定中间业务收费标准。 从外部监管的角度讲，监管机构首先要规范中间业务信息公开披露制度(包括规范中间业务信息公开披露的程序、中间业务信息公开披露的内容及对中间业务信息公开披露的监督)；其次要加强对商业银行资本充足率的监控；再次要完善中间业务的支付清算系统，降低相关的风险。这些监管手段的实施内容提要都要以充分发挥金融监管当局和同业组织的监管功能为前提和保障。 中间业务的发展在我国方兴未艾，成为所有商业银行的战略重点。在发展和扩张占主导思想的竞争状态下，风险的防范很容易被忽视，本文着重探讨了在中间业务发展过程中对其风险的防范对策，为中间业务的发展提供保障。更多还原

【Abstract】 As our country has joined WTO, the commercial banks of China are facing the keen competition from foreign banks. The intermediate business has been the focus that is fought for fiercely. At the same time, however, it is for a long time that the commercial banks of China have been devoted to assets and liabilities business. Intermediate business is a ’bottleneck’ of the development of Chinese commercial banks. So the development of intermediate business is essential to commercial banks.Anyway the development of intermediate business is not the one without cost, the intermediate business are risky. It has credit risk, market risk, operation risk, liquidity risk and legal risk just as assets and liabilities business but its risks are not the same in nature as the other two.Facing the situation commercial banks in our country should learn from those in western countries, they should control and regulate risks in the point of view of internal and external of commercial banks.From internal point of view, commercial banks should perfect the financial system, business disposal, risk alert system. On the other hand, they are devoted to the construction of internal audition and reasonable fee-collection standard.From external point of view, regulation organization should play the role of regulator in the fields of information disclosure of intermediate business, regulation of capital adequacy ratio, construction of payment and clearing system. The regulation organization and peer trade organization will exert their functions respectively.Above all, commercial banks of China should control risks of intermediate business at the same time of development of it. And only by this method intermediate business is able to go ahead in a healthy and stable way.更多还原