本文選題：商業(yè)銀行　切入點(diǎn)：財(cái)務(wù)風(fēng)險(xiǎn)管理　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在經(jīng)濟(jì)全球化、信息技術(shù)迅速發(fā)展的今天,金融產(chǎn)業(yè)得以快速發(fā)展,產(chǎn)品不斷的創(chuàng)新,使得商業(yè)銀行財(cái)務(wù)風(fēng)險(xiǎn)在發(fā)展和經(jīng)營過程中一直伴隨而存在。商業(yè)銀行作為我國金融機(jī)構(gòu)的一部分,約占已有金融機(jī)構(gòu)的四分之一。截止至2015年底,據(jù)銀監(jiān)會年報(bào)統(tǒng)計(jì)商業(yè)銀行總數(shù)已達(dá)1000多家。蓬勃發(fā)展的商業(yè)銀行對我國經(jīng)濟(jì)的快速發(fā)展有著重要的作用�；ヂ�(lián)網(wǎng)科技的發(fā)展改變了人們生活的方式,在這種高速發(fā)展的市場背后,由于多種因素的影響,商業(yè)銀行必然要面臨各種風(fēng)險(xiǎn)和挑戰(zhàn)。商業(yè)銀行主要以負(fù)債經(jīng)營,也加大了財(cái)務(wù)風(fēng)險(xiǎn)管理難度。因此,加強(qiáng)商業(yè)銀行財(cái)務(wù)風(fēng)險(xiǎn)管理具體有重要的現(xiàn)實(shí)意義。目前,我國商業(yè)銀行在面對環(huán)境復(fù)雜多變的情況下,財(cái)務(wù)風(fēng)險(xiǎn)管理依然存在著一些管理漏洞和觀念落后等問題,威脅到銀行的健康有序發(fā)展。本文是以商業(yè)銀行財(cái)務(wù)風(fēng)險(xiǎn)管理問題為研究對象,結(jié)構(gòu)包括五個部分。首先是緒論,闡述了研究的背景和意義,研究的方法和內(nèi)容,并通過閱讀大量文獻(xiàn),歸納總結(jié)專家學(xué)者對財(cái)務(wù)風(fēng)險(xiǎn)管理的研究成果,在此基礎(chǔ)上提出研究的問題和本文的創(chuàng)新點(diǎn)。其次,論述了財(cái)務(wù)風(fēng)險(xiǎn)管理的相關(guān)理論,詳細(xì)的界定了財(cái)務(wù)風(fēng)險(xiǎn)的概念和企業(yè)風(fēng)險(xiǎn)管理論。第三,通過對比研究的方法,以中經(jīng)網(wǎng)統(tǒng)計(jì)數(shù)據(jù)庫和國泰安數(shù)據(jù)庫選取數(shù)據(jù),分析了我國商業(yè)銀行財(cái)務(wù)風(fēng)險(xiǎn)管理的現(xiàn)狀和問題。第四,對我國商業(yè)銀行財(cái)務(wù)風(fēng)險(xiǎn)管理存在的問題進(jìn)行系統(tǒng)分析。第五,基于COSO2016年發(fā)布的企業(yè)風(fēng)險(xiǎn)管理框架的理念構(gòu)建了商業(yè)銀行財(cái)務(wù)風(fēng)險(xiǎn)管理體系,并有針對性的提出加強(qiáng)商業(yè)銀行的財(cái)務(wù)風(fēng)險(xiǎn)管理的對策。具體包括:第一,商業(yè)銀行應(yīng)該從企業(yè)文化的角度,強(qiáng)化財(cái)務(wù)風(fēng)險(xiǎn)管理認(rèn)識,提高財(cái)務(wù)風(fēng)險(xiǎn)管理技能和水平。第二,加強(qiáng)內(nèi)部控制管理,要求每個員工在內(nèi)控執(zhí)行力上,嚴(yán)格按照標(biāo)準(zhǔn)執(zhí)行,根據(jù)業(yè)務(wù)流程,細(xì)致化的每一個操作以及審核過程,控制財(cái)務(wù)風(fēng)險(xiǎn)。第三,在流動性風(fēng)險(xiǎn)的預(yù)防上,提出了優(yōu)化貸款流程,減少不良資產(chǎn)的產(chǎn)生以及合理配置資源和加強(qiáng)流動性風(fēng)險(xiǎn)的管理的措施。通過提高財(cái)務(wù)風(fēng)險(xiǎn)管理效率以及執(zhí)行力,以促進(jìn)商業(yè)銀行能夠穩(wěn)定有序的發(fā)展。
[Abstract]:Today, with the rapid development of economic globalization and information technology, the financial industry is developing rapidly, and the products are constantly innovating. As a part of our financial institutions, commercial banks account for about 1/4 of the existing financial institutions. Until end of 2015, the financial risk of commercial banks has always been accompanied by the development and operation of commercial banks. According to the annual report of the CBRC, the total number of commercial banks has reached more than 1000. The booming commercial banks play an important role in the rapid economic development of our country. The development of Internet technology has changed the way people live. Behind this rapidly developing market, due to the influence of many factors, commercial banks are bound to face various risks and challenges. Commercial banks operate mainly on debt, which also increases the difficulty of financial risk management. It is of great practical significance to strengthen the financial risk management of commercial banks. At present, in the face of the complex and changeable environment, there are still some problems in the financial risk management, such as some loopholes and backward ideas. This paper takes the financial risk management of commercial banks as the research object, the structure includes five parts. First of all, it introduces the background and significance of the research, the methods and contents of the research. And through reading a large number of documents, summed up and summarized the experts and scholars of financial risk management research results, on the basis of this research issues and innovative points. Secondly, discussed the relevant theory of financial risk management, The concept of financial risk and the theory of enterprise risk management are defined in detail. Thirdly, through the method of comparative study, we select the data from the statistical database of Zhongjing network and the database of Cathay Tai'an. This paper analyzes the present situation and problems of the financial risk management of commercial banks in China. 4th, and systematically analyzes the problems existing in the financial risk management of commercial banks in China. 5th, Based on the concept of enterprise risk management framework issued by COSO2016, this paper constructs the financial risk management system of commercial banks, and puts forward some countermeasures to strengthen the financial risk management of commercial banks. Commercial banks should strengthen the understanding of financial risk management from the angle of corporate culture, improve the skills and level of financial risk management. Second, strengthen internal control management, and require each employee to strictly comply with the standard in the execution of internal control. According to the business process, every detailed operation and audit process to control the financial risk. Third, in the liquidity risk prevention, put forward the optimization of the loan process, The measures to reduce the generation of non-performing assets and to allocate resources rationally and to strengthen the management of liquidity risk can promote the stable and orderly development of commercial banks by improving the efficiency and execution of financial risk management.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F830.42;F832.33

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