銀行集團(tuán)的并表管理
發(fā)布時(shí)間:2018-01-22 02:14
本文關(guān)鍵詞: 銀行 集團(tuán) 管理 出處:《中國(guó)金融》2013年03期 論文類型:期刊論文
【摘要】:正銀行集團(tuán)附屬機(jī)構(gòu)眾多,母行對(duì)附屬機(jī)構(gòu)良好的業(yè)務(wù)控制至關(guān)重要。尤其是附屬機(jī)構(gòu)處于不同行業(yè)、不同國(guó)家時(shí),在集團(tuán)和附屬機(jī)構(gòu)兩層法人治理架構(gòu)下,缺乏有效的并表管理會(huì)導(dǎo)致跨業(yè)跨境經(jīng)營(yíng)風(fēng)險(xiǎn)的積聚。2012年以來(lái),國(guó)際上一些知名銀行集團(tuán)接連曝出巨額虧損和案件再次引發(fā)人們對(duì)于綜合經(jīng)營(yíng)模式的關(guān)注和質(zhì)疑。國(guó)內(nèi)銀行業(yè)金融機(jī)構(gòu)近年來(lái)跨業(yè)跨境投資加快,但對(duì)附屬機(jī)構(gòu)的并表管理仍比較薄弱。本文從業(yè)務(wù)條線的垂直管
[Abstract]:There are many subsidiary bodies in the bank group, and the parent bank is very important to the good business control of the subsidiary body, especially when the subsidiary body is in different industries and different countries, under the two-tier corporate governance structure of the group and the subsidiary institution. The lack of effective management of joint-list management can lead to the accumulation of cross-industry cross-border business risks. Since 2012. Some well-known international banking groups have exposed huge losses and cases have once again aroused people's concern and doubt on the comprehensive business model. Domestic banking financial institutions in recent years cross-industry cross-border investment accelerated. However, the management of parallel tables for subsidiary bodies is still relatively weak.
【作者單位】: 中國(guó)銀監(jiān)會(huì)政策研究局;
【分類號(hào)】:F832.4
【正文快照】: 銀行集團(tuán)附屬機(jī)構(gòu)眾多,母行對(duì)附屬機(jī)構(gòu)良好的業(yè)務(wù)控制至關(guān)重要。尤其是附屬機(jī)構(gòu)處于不同行業(yè)、不同國(guó)家時(shí),在集團(tuán)和附屬機(jī)構(gòu)兩層法人治理架構(gòu)下,缺乏有效的并表管理會(huì)導(dǎo)致跨業(yè)跨境經(jīng)營(yíng)風(fēng)險(xiǎn)的積聚。2012年以來(lái),國(guó)際上一些知名銀行集團(tuán)接連曝出巨額虧損和案件再次引發(fā)人們對(duì)于,
本文編號(hào):1453306
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