国有商业银行财务风险

国有商业银行财务风险的研究

摘要

摘要

国有商业银行是国有独资的商业银行，其特点体现在所有的资本都是由国家投资的，是国有金融企业。国有商业银行是我国银行体系的主体，无论是在人员、机构网点数量上，还是在资产规模及市场占有份额上，均处于绝对垄断的地位，对我国经济金融的发展起着举足轻重的作用，同时更有作为研究对象的代表意义。商业银行以安全性、流动性和效益性作为经营目标，其中最根本的要求是安全性。增强商业银行财务风险意识，强化财务风险管理，是当前商业银行的重要任务。

本文首先在绪论中对国有商业银行做了简单介绍，阐述国有商业银行财务风险研究的必要性，接着对国有商业银行财务风险的含义作了简单的阐明，随后列举了国有商业银行财务风险包含的三种类型，然后分析了产生财务风险的内因和外因，最后，针对内因提出三种风险控制手段，对外因提出四种风险控制手段，对国有商业银行进行有效风险防范及控制提供建议。

关键词：国有商业银行，财务风险，会计，风险控制

Abstract

Abstract

The state-owned commercial banks are state-owned commercial banks, its characteristics embodied in all capital investment by the state, they are state-owned financial enterprises. The state-owned commercial banks is the main body of China's banking system, whether it is, institutions on the number of outlets, or in asset size and market share are in absolute monopoly, plays a pivotal role in the development of China's economic and financial more representative of significance as a research object. Commercial banks to the safety, liquidity and profitability as a business objective, the most fundamental requirement is security. Enhance the commercial banks' awareness of financial risks, and strengthen financial risk management is an important task of the commercial banks.

Firstly, the state-owned commercial banks in the introduction gives a brief introduction on the financial risk of the need for state-owned commercial banks, followed by a simple clarification of the meaning of state-owned commercial banks and financial risk, and then lists the state-owned commercial banks and financial risk includes the the three types of internal and external causes of a financial risk, and finally put forward three kinds of risk control measures for internal and external made four kinds of risk control measures effective risk prevention and control of state-owned commercial banks to provide advice.

Keyword：Commercial bank Financial risk Accounting RiskControl

目录

摘要 (Ⅰ)

ABSTRACT (Ⅱ)

目录 (Ⅲ)

引言 (1)

第一章国有商业银行的财务风险概述 (2)

1.1国有商业银行财务风险的内涵 (2)

1.2国有商业银行财务风险的主要类型 (2)

1.2.1 信贷风险 (2)

1.2.2 内控风险 (2)

1.2.3 财务评价风险 (3)

1.3商业银行财务风险控制的意义 (3)

1.3.1实现股东价值最大化的需要 (3)

1.3.2提高商业银行竞争力的需要 (3)

1.3.3适应经济金融环境变化的需要 (3)

第二章国有商业银行的财务风险成因 (4)

2.1商业银行财务风险产生的内因 (4)

2.1.1 产权主体虚置 (4)

2.1.2 政企不分 (4)

2.1.3 三权不分 (5)

2.2商业银行的财务风险产生的外因 (5)

2.2.1 风险意识淡薄 (5)

2.2.2 高比例的负债经营，流动性不足 (5)

2.2.3 会计管理系统建设落后 (7)

第三章国有商业银行的财务风险控制手段 (8)

3.1从内因入手进行风险控制 (8)

3.1.1向民营化方向发展 (8)

3.1.2 逐步优化股权结构 (8)

3.1.3进行产权结构的改革 (8)

3.2从外因入手进行风险控制 (9)

3.2.1构建财务风险防范控制文化理念 (9)

3.2.2 加强流动性管理，防范流动性风险 (10)

3.2.3 建立适宜的会计核算体制 (10)

3.2.4提高银行人员的综合素质 (11)

第四章结论 (13)

参考文献 (14)

致谢 (15)