商业银行财务风险管理.rar

57页
摘要
在市场经济条件下，商业银行经营面临风险是一种普遍现象。风
险管理则成为商业银行经营管理的重要组成部分。由于商业银行是以
金融资产与金融负债为经营对象的特殊企业，商业银行的经营活动无
疑是财务活动，商业银行的经营管理实质上是财务管理。因此，商业
银行风险管理也是财务管理的一部分。
财务风险是财务活动(资金运动)过程中的风险。商业银行财务
风险产生于财务运动过程中的各个环节，表现为资本风险、资产质量
风险、流动性风险、利率和汇率风险以及表外业务风险等各种风险形
式。本文采用国际上通常的分类方法对财务风险进行分类并对各种财
务风险提出相应的管理措施。
本文首次运用财务的视角来审视商业银行的经营活动，结合现代
财务理论和风险管理论以探讨商业银行财务风险管理，提出财务风险
管理是商业银行财务管理的核心的基本观点。
关键词:财务、财务风险、风险管理、财务管理
导论···················································································
第一节研究的意义及现状···············································
一、研究意义·························································
止、研究现状·························································
第二节本文的基本理论观点··········································
一、商业银行财务及财务管理的含义···························
二、商业银行财务管理的目标、内容和核心··················
二、商业银行财务风险及其分类····························，····
四、商业银行财务管理在商业银行经营管理l}，的作川······
第一二}丁本文土要内容及创新··········································
一木文的一1万要内爷补···············································
一本文的一1三要创新················································
第草资本风险竹理·····················································.···
第一竹概述·······························································
一、
商业银行资本的本质一一}};1针意义_l几的资本············
一、商业银行资本的构成··········································
第二竹国际银行业资本要求及我国lnj业银行资木状况分析····
一、国际银行业资本要求···········································
一、我国商业银行资本状况分析··································
第三竹强化资本管理，化解资木风险·······························
一、国家财政注资····················································
一、商业银行内部融资··············································
三、发行次级债券····················································
四、引入战略投资者和土市融资··································
第二章资产质量风险管理···············，··············，·····················
第一竹商业银行资产业务概述········································
一、商业银行资产业务的含义·····································
一、商业银行资产业务类型········································
第二l生商业银行资产质星评估体系及质尽
.
分析····················
一、商业银行资产质量评估体系··································
止、我国商业银行资产质星分析··································
第二竹加强资产质量风险管理的措施································
一、做好合理的财务安排，消化存城不良资产····，···········
点、健全内控制度，控制新增资产的质址风险················
二、做好新增资产的投资决策·····································
第二章流动性风险管理··············································，········
第
」
几
竹概论·······················································，········
、
{!一么是商业银行的流动侧···············，·····················
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