正文201704024301我国商业银行财务风险及控制.doc

我国商业银行财务风险及控制 摘 要 风险管理是商业银行经营管理的重要组成邵分，财务风险控制是商业银行财务管理的核心。商业银行财务风险的影响因素包括政府干预程度;环境变化;负债经营的运营方式;财务人员风险意识等。按照适应性、系统性、平衡性、可量化性等原则，选取资本风险类指标、资产质量类指标、管理水平类指标、盈利能力类指标及流动性指标构建财务风险控制评价体系，可以对商业银行的财务风险及其控制情况进行评价，更有助于其进行经营决策，提高自身竟争能力。 随着我国金融市场小断发展，金融产品小断创新，金融机构的竞争更为激烈，迫使商业银行小断涉足小熟悉的新风险领域，其遭受财务损失的各种风险也在小断增加，信用、市场、操作等各种风险并存，这就促使我国商业银行必须积极推进自身的风险管理体系变革，构建整合统一、结构合理、全流程覆盖、全员参与的全而分析管理体系，小断提升自身防范和化解财务风险的水平和能力。国内外对于商业银行财务风险控制开展了一系列有益的研究，取得了许多新的认识。 关键词：商业银行；财务管理；风险 Abstract Risk management is the important composition of commercial bank management and management, financial risk control is the core of financial management of commercial banks. The influencing factors of financial risk of commercial banks include the degree of government intervention; Environmental change; The operation mode of debt management; Financial risk awareness, etc. According to the principles of adaptability, systematic, balance and quantifiable, the establishment of financial risk control evaluation system by capital risk index, asset quality index, management level index, profitability index and liquidity index, can evaluate the financial risk and control situation of commercial banks, and improve their competitiveness. With the development of financial market in China, the innovation of financial products, the competition of financial institutions is more intense, and the risk of financial institutions is increasing. credit, market, operation and various risks coexist, so commercial banks must actively promote their risk management system reform, and build a comprehensive analysis management system with integration, reasonable structure, full process coverage and full participation. At home and abroad for commercial bank financial risk control conducted a series of beneficial research, has obtained many new understanding. Keywords: commercial bank; financial management; risk 目录 摘 要 1 Abstract 2 目录 3 一、商业银行财务风险的影响因素 4 （一）政府干预的影响 4 （二）环境变化的影响 4 二、商业银行主要财务风险分析 5 （一）市场风险 5 （二）信用风险 6 （三） 财务