本文選題：XY銀行 + 財(cái)務(wù)風(fēng)險(xiǎn)�。� 參考：《西安理工大學(xué)》2017年碩士論文

【摘要】：伴隨著金融全球化腳步的加快,我國商業(yè)銀行也逐漸邁入了金融全球化競爭的行列,其經(jīng)營和發(fā)展面臨著更加嚴(yán)峻的挑戰(zhàn)。由于商業(yè)銀行是經(jīng)營貨幣資金、開展信貸業(yè)務(wù)的特殊行業(yè),其運(yùn)營活動圍繞資產(chǎn)和負(fù)債進(jìn)行,再加上近年來互聯(lián)網(wǎng)金融和科技的發(fā)展導(dǎo)致實(shí)體經(jīng)濟(jì)持續(xù)低迷,這更使得商業(yè)銀行財(cái)務(wù)風(fēng)險(xiǎn)日益凸顯。XY銀行作為股份制商業(yè)銀行中發(fā)展較快的銀行之一,其發(fā)展至今資產(chǎn)規(guī)模不斷拓展,業(yè)務(wù)種類逐漸多元化,但由于受到經(jīng)濟(jì)增速放緩和自身財(cái)務(wù)風(fēng)險(xiǎn)識別、評價(jià)和管理能力不足的影響,其財(cái)務(wù)風(fēng)險(xiǎn)逐年增加。因此,如何識別財(cái)務(wù)風(fēng)險(xiǎn)、建立科學(xué)的財(cái)務(wù)風(fēng)險(xiǎn)評價(jià)體系、衡量財(cái)務(wù)風(fēng)險(xiǎn)大小并找出財(cái)務(wù)風(fēng)險(xiǎn)產(chǎn)生的原因,這些對提高XY銀行經(jīng)營管理能力和提升其銀行價(jià)值尤為重要。本文從對商業(yè)銀行財(cái)務(wù)風(fēng)險(xiǎn)相關(guān)理論的探討出發(fā),以XY銀行為研究對象,首先簡要介紹了 XY銀行的發(fā)展概況,再結(jié)合近幾年XY銀行發(fā)布的財(cái)務(wù)報(bào)表和相關(guān)信息對其財(cái)務(wù)風(fēng)險(xiǎn)現(xiàn)狀進(jìn)行探討,并對其現(xiàn)狀存在的問題和原因進(jìn)行了詳細(xì)的分析。其次,以中國銀行業(yè)監(jiān)督管理委員會發(fā)布的相關(guān)監(jiān)管指標(biāo)體系為依托并結(jié)合XY銀行自身財(cái)務(wù)特點(diǎn),建立了適用于XY銀行的財(cái)務(wù)風(fēng)險(xiǎn)評價(jià)指標(biāo)體系。在該體系中,將財(cái)務(wù)風(fēng)險(xiǎn)細(xì)分為資本風(fēng)險(xiǎn)、流動性風(fēng)險(xiǎn)、資產(chǎn)質(zhì)量風(fēng)險(xiǎn)、管理水平風(fēng)險(xiǎn)、盈利性風(fēng)險(xiǎn)和市場風(fēng)險(xiǎn)等六個(gè)層次,并給出了 13項(xiàng)具體的評價(jià)指標(biāo)。再次,通過搜集XY銀行2007年到2016年年度報(bào)告中的相關(guān)財(cái)務(wù)數(shù)據(jù),構(gòu)建了模糊綜合評價(jià)模型并結(jié)合熵值賦權(quán)法對XY銀行銀行近十年財(cái)務(wù)風(fēng)險(xiǎn)水平進(jìn)行了排序。實(shí)證結(jié)果得出,近十年XY銀行財(cái)務(wù)風(fēng)險(xiǎn)呈上升趨勢,并且近三年財(cái)務(wù)風(fēng)險(xiǎn)水平都較高,這主要是由于XY銀行資產(chǎn)質(zhì)量存在一定問題,具體表現(xiàn)為不良貸款率上升、撥備覆蓋率下降、貸款過度集中等。最后,根據(jù)實(shí)證結(jié)果從資本結(jié)構(gòu)、信貸授權(quán)制度、信息披露制度和人員管理等方面提出了相應(yīng)對策建議以應(yīng)對XY銀行財(cái)務(wù)風(fēng)險(xiǎn)的發(fā)生。
[Abstract]:With the acceleration of the pace of financial globalization, our commercial banks have gradually stepped into the ranks of financial globalization competition, its management and development is facing more severe challenges. Because commercial banks are special industries that operate money and credit, their operations revolve around assets and liabilities, and in recent years, the development of Internet finance and technology has led to a continuing downturn in the real economy. This makes the financial risk of commercial banks increasingly prominent. XY Bank, as one of the rapidly developing banks in joint-stock commercial banks, has expanded its asset scale and diversified its business types. However, the financial risk increases year by year because of the influence of the economic growth rate and the financial risk identification, evaluation and management ability. Therefore, how to identify financial risk, establish a scientific financial risk evaluation system, measure the size of financial risk and find out the causes of financial risk, these are particularly important to improve XY bank management ability and enhance its bank value. Based on the discussion of the theory of financial risk in commercial banks, this paper takes XY Bank as the research object, and introduces the development of XY Bank briefly. Combined with the financial statements and related information issued by XY Bank in recent years, the present situation of its financial risk is discussed, and the existing problems and reasons are analyzed in detail. Secondly, based on the related regulatory index system issued by China Banking Regulatory Commission and combining the financial characteristics of XY Bank, the financial risk evaluation index system suitable for XY Bank is established. In this system, the financial risk is divided into six levels: capital risk, liquidity risk, asset quality risk, management level risk, profit-making risk and market risk. Thirdly, by collecting the relevant financial data of XY Bank from 2007 to 2016, the fuzzy comprehensive evaluation model is constructed and the financial risk level of XY Bank in the past ten years is ranked with entropy weighting method. The empirical results show that the financial risk of XY bank is on the rise in the past ten years, and the level of financial risk is relatively high in the last three years, which is mainly due to the existence of some problems in the asset quality of XY Bank, which is manifested in the increase of non-performing loan ratio. The provision coverage rate drops, the loan excessively centralizes and so on. Finally, according to the empirical results, this paper puts forward corresponding countermeasures from the aspects of capital structure, credit authorization system, information disclosure system and personnel management to deal with the occurrence of financial risks in XY bank.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.33;F830.42

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