论《巴塞尔新资本协议》中法律风险——兼谈我国商业银行法律风险监管制度构建.docVIP

论《巴塞尔新资本协议》中的法律风险——兼谈我国商业银行法律风险监管制度的构建 论《巴塞尔新资本协议》中的法律风险——兼谈我国商业银行法律风险监管制度的构建* Legal Risk in the Context of the Basel New Capital Accord a href=Author_Page.asp?AuthorId=/61497/ title=刘 轶 target=_blank class=xiaozi刘 轶/a 【学科分类】国际经济法 【摘要】《巴塞尔新资本协议》首次将法律风险纳入国际银行资本充足监管框架，为商业银行的风险管理和各国的银行资本监管提出了新的更高的要求。本文通过解读该协议的有关规定，对于法律风险的概念和特征、管理法律风险的组织结构、法律风险的管理程序等问题进行了系统阐述，并就我国如何构建商业银行法律风险监管制度提出了若干建议。本文指出：法律风险是指银行因经营活动不符合法律规定或者外部法律事件导致风险敞口的可能性，可分为操作性法律风险和环境法律风险两种类型；法律风险是一种特殊类型的操作风险，它普遍地存在于商业银行业务活动和管理控制的各个方面；由董事会和高级管理层、法律风险管理部门以及内部审计部门共同组成的组织结构是法律风险管理体系有效运作的基础；法律风险的管理程序一般包括识别、评估、监测以及控制和缓释等四个循环往复的过程；我国应当积极借鉴《巴塞尔新资本协议》体现的先进的监管理念和成熟的风险管理经验，通过制定监管指南的方式，从明确法律风险的表现形式、引导商业银行完善管理法律风险的组织结构以及推动商业银行开发管理法律风险的技术和方法等三个方面入手，初步建立起法律风险监管制度。 Legal risk is initially included in the capital adequacy regulatory framework of international banks by the New Basel Capital Accord, which poses a higher standard for risk management and capital regulations of the banking industry. By explaining the related provisions of the New Basel Capital Accord, this article systematically examines the concept and nature of legal risk and the institutional framework and process for legal risk management, and produces some advice on the establishment of China’s regulatory framework for legal risks. As for the New Basel Capital Accord, legal risk means the possibility of increased exposure cause by unlawful transactions or unfavorable external legal event, including two categories, i.e., operational legal risk and environmental legal risk. Legal risk is a particular form of operational risk, widespread in banks’ all business lines, and banks should allocate enough capital for it. An effective management framework of legal risks shall be based on a sound governance structure composed of the board/senior management, legal function and internal audit committee. Banks shall implement processes and procedures to identify, assess, monitor and control/mitigate legal risks. China’s regulatory authority shall borrow the advanced con