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论文编号：	11548
作者编号：	2120172958
上传时间：	2020/4/15 20:17:13
中文题目：	N农村商业银行的风险管理研究
英文题目：	Research on Risk Management of N Rural Commercial Bank
指导老师：	张继勋
中文关键字：	风险管理；信用风险；流动性风险
英文关键字：	Risk management; Credit risk; Liquidity risk
中文摘要：	商品经济中市场大致可以划分为产品市场、金融市场和劳动力市场。完善的金融市场可以有效地推动商品交易，促进经济发展，金融业在国家的经济运行中扮演着重要的角色。而银行在金融业中居于核心地位。银行具有调节经济、信用创造、支付媒介并提供其他各种金融服务的作用。然而银行在自身的经营过程中会面临各种风险，例如信用风险、市场风险、流动性风险、操作风险、利率风险和声誉风险等。如何管理控制这些风险，使银行能够健康地发展下去，是众多金融从业者，监管部门以及公众们所关注的，也是本论文研究银行风险管理的出发点。 本论文主体部分在讨论银行风险管理的一般环节之后，着重分析了银行如何准确地度量各类风险。而银行在度量流动性风险和信用风险的时候，需要大量利用银行内部会计信息。那么选择哪些会计信息，是否需要对这些会计信息做处理，如何利用这些会计信息进行风险度量，是本论文非常重要的关注点。 本论文采用案例研究的方式，首先搜集N银行近五年来的经营数据，结合财务报表分析其经营状况。然后本文按照风险管理的一般流程，从风险识别、风险度量和风险应对三个环节介绍了N银行流动性风险和信用风险的管理现状。再然后，论文根据N银行风险管理的现状，分析其在风险管理方面存在的问题。主要问题包括：N银行度量流动性风险采用的会计信息没有经过有效地处理，未考虑资产负债期限错配和信用风险对资产负债质量的影响；识别信用风险时，没有充分考虑客户关联关系；度量和应对信用风险时，没有充分考虑客户所处行业因素；N银行风险管理实际执行不力等。最后，论文针对N银行风险管理存在的问题，提出相应的风险管理策略，具体包括：按照“实质重于形式”的原则重新划分资产负债期限；在度量流动性风险时，结合信用风险，将资产负债的质量因素纳入前者的度量体系；在识别信用风险时，关联交易的判定需结合贷款资金的实际使用情况；将客户所处行业因素纳入信用风险评级法；建立风险报酬制度；借鉴互联网金融企业的风险管理手段等。
英文摘要：	In the commodity economy，the market can can be roughly divided into product markets，financial market and the labor market. Perfect financial market can effectively promote commodity trading and promote economic development. The financial industry plays an important role in the country's economic operation. Banks are at the heart of the financial industry. Banks have the role of regulating the economy, credit creation, payment media and providing various other financial services. However, banks face various risks in their own business processes, such as credit risk, market risk, liquidity risk, operating risk, interest rate risk and reputation risk. How to manage and control these risks, so that banks can develop healthily, is the concern of many financial practitioners, regulators and the public, and is also the starting point for this thesis to study bank risk management. This paper not only discusses the general aspects of bank risk management, but also focuses on how banks can accurately measure various types of bank risks. Furthermore, the measurement of bank risk needs to make use of the bank’s internal accounting information, so it is vital to choose accounting information, to decide whether these information need to be processed, and how to use these information to measure the bank’s risk. This paper uses the case study method to collect the operating data of N Bank in the past five years, and analyzes its operating conditions in combination with the financial statements. Then according to the general process of risk management, this paper introduces the current management status of liquidity risk and credit risk of N bank from three aspects of risk identification, risk measurement and risk response. In addition, according to the current situation of N bank's risk management, the paper analyzes its problems in risk management. The main problems include: the accounting information used by N bank to measure liquidity risk has not been effectively processed, and the impact of asset and liability maturity mismatch and credit risk on asset and liability quality has not been considered. When identifying credit risks, the customer relationship is not fully considered; When measuring and dealing with credit risk, the industry factors of customers are not fully considered. N bank's actual execution of risk management is weak. Finally, aiming at the problems existing in N bank's risk management, the paper proposes the corresponding risk management strategies, including: according to the principle of “substance over form”, re-divide the asset and liability period; When measuring liquidity risk, combining with credit risk, the quality factors of assets and liabilities are included in the former measurement system. When identifying credit risks, the judgment of connected transactions should be combined with the actual use of loan funds. Incorporate the industry factors of the customer into the credit risk rating method; Establishing a risk reward system; Learn from the risk management methods of Internet financial enterprises.
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