试论我国商业银行全面风险管理体系的建立论文.docx

摘要现代商业银行面临多种经营风险，银行管理者需要了解这些风险并确保银行能妥善地计量和管理风险。风险管理能力已经成为银行综合竞争力的重要组成部分。我国银行业商业化运作时间较短，在银行业商业化运作过程中遇到了较多的问题，其中一个重要的问题是银行的不良贷款率较高，使银行业在发展过程中背上也较大的包袱，实际也就是银行的风险管理上出现了问题，我国的商业银行整体风险管理能力较弱。我国的商业银行要持续、健康、快速发展，就必须加强我国商业银行的风险管理，将我国的商业银行在经营过程中所遇到的各种风险进行识别、评估，进行有效管理，也就是说，我国的商业银行风险管理要从原有的信贷管理过渡到全面风险管理。近年来，国际金融市场的深化与国际银行业的转型对银行风险管理提出了更高要求，巴塞尔新资本协议的颁布标志着银行风险管理进入了全面风险管理时代。随着巴塞尔新资本协议的即将正式实施，对于我国银行业，特别是商业银行的风险管理带来极其重要的影响和变化。新巴塞尔资本协议鼓励了银行实施全面风险管理，在提升风险衡量技术、建立风险管理组织结构等方面进行了许多有益的探索,但全面风险管理的系统性和体系化仍然不强，难以指导商业银行风险管理的具体实践。同时，在我国的商业银行要全面实施巴塞尔新资本协议，目前还面临着诸多障碍。要做到这一点，银行的配套改革必须同步进行，以消除实施新协议的各种障碍。本文试图将美国 COSO 报告和新巴塞尔协议和我国的具体实践相结合，就如何构建我国商业银行的全面风险管理体系提出作者的观点。本文就结合我国商业银行风险管理状况，指出了我国商业银行构建全面风险管理体系面临的六个主要障碍，提出了相应的解决对策，并从八个方面阐述了如何构建我国的全面风险管理。关键词：商业银行； 风险管理SummaryThe modern commercial bank faces various operating risks. It is necessary for thegovernors in the bank to understand these risks and to insure that they are appropriatelymeasured and managed. Risk management ability has become a significant component of theintegrated competitive power of a bank. Since China’s banking sector has not been incommercialized process long enough, many problems occurred. One of them is the rather highratio of banks’ non-performing loan (NPL), which becomes a heavy burden for banks when theyare developing. It also reflects problem in risk management, that is, the relatively low ability ofthe whole risk management. Commercial banks are inevitably required to improve their riskmanagement so as to keep a continuous, healthy and fast development. Therefore they are alsoobliged to identify, evaluate and manage the risks efficiently. As a result, the risk managementpattern should be transferred to the enterprise-wide risk management from credit risksmanagement originally.In recent years, it is highly required for banking risk management to improve itself bydeepening of internationalization of the financial market and the transformation of internationalbanking sectors. The publicity of the New Basel Capital Accord (Base