摘要
商業(yè)銀行的任何經(jīng)營(yíng)決策都包括三大基本要素:金額、時(shí)間和風(fēng)險(xiǎn)。銀行
的風(fēng)險(xiǎn)來(lái)自一切和銀行業(yè)務(wù)有關(guān)的不確定性因素。隨著我國(guó)金融業(yè)對(duì)外開(kāi)放承
諾的付諸實(shí)施和金融業(yè)競(jìng)爭(zhēng)的加劇，國(guó)有商業(yè)銀行在機(jī)構(gòu)、市場(chǎng)、業(yè)務(wù)、人才、
政策等方面的壟斷優(yōu)勢(shì)隨之喪失;隨著商業(yè)銀行產(chǎn)權(quán)制度改革、經(jīng)營(yíng)機(jī)制的轉(zhuǎn)
換和獨(dú)立的企業(yè)法人地位的加強(qiáng)，經(jīng)營(yíng)風(fēng)險(xiǎn)日益加大，加強(qiáng)財(cái)務(wù)風(fēng)險(xiǎn)管理勢(shì)在
必行。
本篇論文從介紹財(cái)務(wù)風(fēng)險(xiǎn)的定義、種類(lèi)及特征入手，在概述中國(guó)銀行沈陽(yáng)
市分行2002年經(jīng)營(yíng)狀況的基礎(chǔ)上，對(duì)其經(jīng)營(yíng)中面臨的主要財(cái)務(wù)風(fēng)險(xiǎn)及風(fēng)險(xiǎn)成因
進(jìn)行了分析。闡述了加強(qiáng)財(cái)務(wù)風(fēng)險(xiǎn)管理的必要性。通過(guò)國(guó)際比較，找出差距，
進(jìn)而提出切實(shí)可行的財(cái)務(wù)風(fēng)險(xiǎn)控制對(duì)策。
對(duì)于沈陽(yáng)市分行財(cái)務(wù)風(fēng)險(xiǎn)的控制，主要提出了如下對(duì)策:一是實(shí)現(xiàn)風(fēng)險(xiǎn)和
收益的合理匹配;二是整合授信機(jī)制并盤(pán)活消化不良資產(chǎn);三是推進(jìn)利率和匯
率敏感性風(fēng)險(xiǎn)性管理:四是加強(qiáng)表外風(fēng)險(xiǎn)管理;五是費(fèi)用管理遵循效益原則:
六是財(cái)務(wù)分析的重點(diǎn)向風(fēng)險(xiǎn)收益分析轉(zhuǎn)變;七是深化內(nèi)控機(jī)制建設(shè)，加強(qiáng)會(huì)計(jì)
信息披露。
本文特色與創(chuàng)新表現(xiàn)為以下幾點(diǎn):一是建立以盡職調(diào)查、風(fēng)險(xiǎn)評(píng)審和問(wèn)責(zé)
審批為主要內(nèi)容的風(fēng)險(xiǎn)決策體系。盡職調(diào)查提供專(zhuān)業(yè)意見(jiàn)，風(fēng)險(xiǎn)評(píng)審委員會(huì)進(jìn)
行集體審議，審批人按照yes一n。原則做出決策并承擔(dān)相應(yīng)責(zé)任。把授信后評(píng)價(jià)
管理程序細(xì)化，分成4道程序:業(yè)務(wù)發(fā)起單位—風(fēng)險(xiǎn)管理部門(mén)—稽核檢查部門(mén)—上級(jí)行。二是制定貸款定價(jià)機(jī)制及分工原則。貸款定價(jià)要建立在客戶的盈利分析的基礎(chǔ)之上，貸款利率下浮衡量的標(biāo)準(zhǔn)是客戶貢獻(xiàn)度，上浮應(yīng)收取
風(fēng)險(xiǎn)溢價(jià)。明確了貸款定價(jià)過(guò)程中相關(guān)人員職責(zé)。三是開(kāi)展貨幣互存業(yè)務(wù)。四是
參照我國(guó)上市的四家業(yè)績(jī)較好的股份制銀行及美國(guó)花旗銀行的資產(chǎn)、負(fù)債及盈
利結(jié)構(gòu)，結(jié)合當(dāng)前中行沈陽(yáng)市分行資產(chǎn)負(fù)債構(gòu)成情況，確定了沈陽(yáng)市分行今后
調(diào)整資產(chǎn)負(fù)債及盈利結(jié)構(gòu)的努力方向，提出了“理想”的資產(chǎn)、負(fù)債及盈利結(jié)
構(gòu)的大致框架。
關(guān)鍵詞財(cái)務(wù)風(fēng)險(xiǎn);風(fēng)險(xiǎn)管理;風(fēng)險(xiǎn)控制;中國(guó)銀行
Abstract
劫yPoliciesoftheCommereialBankcanbeclassifiedintothreekeyelements:
amountofmoney，timeandrisk
.
Theriskofthebankeomesfromalltheuneertain
elementswhiehrelatedwithallthebusinessofthebank
.
AsthePromiseofthe
oPeninguPofthefinancialindustrycarryingoutandthefierceeomPetitionofthe
financialindustry，thestate一ownedeommereialbanklosesitsmonoPolyadvantages
inthefieldsoforgan，market，business，talentandstrategy
.
Asreformingthe
ProPertyrightsystem，changingthemanagementmeehanismandstrengtheningthe
PositionoftheenterpriselegalPerson
.
Theriskofmanagement15largerandlarger
W七muststrengthenthemanagementofthefinaneiala腸irrisks
.
ThisPaperfirsttalksaboutthedefinition，kindsandeharacteristiesoffinaneial
affairrisks
.
OnthebasisofinirodueingtheoPerationconditionofBankofChina
Shenyangbranehin2002，weanalyzethemainfinancialaffairrisksintheoPeration
andthecausesoftherisks.w七alsoexPoundeverykindoffinancialaffairrisks
whiehwillapPearinthebankoPeratingandneeessityofimProvingthemanagement
offinancialafl妞irrisks.
ThroughtheintemationaleomPetition，wefindthegapandPosethefollowing
feasiblefinancialaffairriskeontrolstrategy:(i)risksshouldmatchProfits
reasonably;(11)rectifythegivenereditmeehanismanddigestbadProPerty;
(111)strengthentheriskmanagementofinterestrateandtherateofexchange
sensitivity;(iv)enhaneetheriskmanagementofbusinessoffbalaneesheet;(v)the
exPensesmanagementshouldfollowthePeribrmaneePrineiPle;(vi)ehangethe
finaneiala瓜iranalysisfromthePastProfitanalysistofinaneialafl五irrisks;(vii)
deePeninternaleontrolsystemdeveloPmenis，enhanceaceountinginformation
Publishes
.
Keywords:finaneialaffairrisks;risksmanagement:riskseontrol:
BankofChina
目錄
1引言·····································································……1
1.1財(cái)務(wù)風(fēng)險(xiǎn)的定義·············································……1
1.2銀行財(cái)務(wù)風(fēng)險(xiǎn)的特征·······································……l
1.3加強(qiáng)銀行財(cái)務(wù)風(fēng)險(xiǎn)管理的必要性···········，············……2
1.3.1風(fēng)險(xiǎn)收益是財(cái)務(wù)管理的基本觀念······························……2
1.3.2是穩(wěn)健經(jīng)營(yíng)的要求················································……2
1.3.3是銀行自身生存發(fā)展的要求····································……2
1.3.4是推行資產(chǎn)負(fù)債比例管理的要求······························……2
2中國(guó)銀行沈陽(yáng)市分行財(cái)務(wù)管理特點(diǎn)及經(jīng)營(yíng)狀況···············……3
2.1中國(guó)銀行沈陽(yáng)市分行財(cái)務(wù)管理工作的特點(diǎn)············……3
2.2中行沈陽(yáng)市分行2002年經(jīng)營(yíng)狀況·····················……3
2.2.1資產(chǎn)負(fù)債狀況······················································……3
2.2.2損益狀況····························································……5
2.3沈陽(yáng)市分行目前存在的主要財(cái)務(wù)風(fēng)險(xiǎn)··················……5
2.3.1資產(chǎn)質(zhì)量風(fēng)險(xiǎn)········..