进出口银行风险补偿机制的比较分析-comparative analysis of risk compensation mechanism of import and export bank.docx

摘 要 在经济全球化的大趋势中，各国在经济领域的竞争将继续成为国际竞争的 焦点，而争夺国际市场份额和重要能源资源、实现经济可持续发展，是各国政府 日益关注的重要问题，在这一背景下，进出口银行作为各国参与国际经济竞争的 重要工具，发挥着越来越大的作用。由于进出口银行面临的政治、国别风险更加 复杂，其风险管理政策更加强调政策性和安全性，在使用政策性信贷资金实现政 策性目标的同时，也必须保证其自身的安全。本文在总结银行风险补偿机制有关 理论的基础上，探讨了商业银行风险补偿机制的普遍性特征，并研究分析了一些 主要国家如何对进出口银行承担的政策性风险以及提供低息贷款运行的经营性 风险进行补偿，并结合中国进出口银行的实际，提出了借鉴国外进出口银行有益 做法的政策建议。 关键词：进出口银行，银行风险，补偿机制 Abstract Against the backdrop of economic globalization, competition among countries in the economic front continues to be the core of international competition. The global scramble for markets, energy and resources, and efforts to maintain a sustained economic growth are bound to become a matter of increasing concern of all governments. Under these circumstances, export-import banks, a vital instrument for countries to engage in global economic competition, have played a more crucial role. In the face of more complex political risks and country risks, export-import banks have become more policy-oriented and put much emphasis to keep their money secure in making risk management policies. While materializing policy goals by using policy credit facilities, they must ensure their own safety and integrity. This article, on the basis of summarizing relative theories on banks’ risk compensation mechanisms, explores the general nature of risk compensation mechanism of commercial banks, analyzes how governments compensate the export-import banks for their assumption of policy risk and operation risk arising from low-interest loans. It also proposes policy suggestions based on China Eximbank’s practice and by drawing on other export-import banks’ lessons. Keywords：export-import banks, bank risks, compensation mechanism 目录 第 1 章 引言 1.1 研究背景与意义1 1.2 国内外研究现状 1.2.1 对风险补偿机制的研究 2 1.2.2 对国外进出口银行风险补偿机制的研究 3 1.3 银行风险补偿的基本原理 3 1.4 论文主要内容 4 第 2 章 国内商业银行的风险补偿机制研究 2.1 银行资本 2.1.1 银行资本的定义、作用和分类 5 2.1.2 监管资本与资本充足率要求 5 2.1.3 经济资本及其应用 6 2.1.4 国内商业银行资本管理实践 6 2.2 银行准备金 2.2.1 银行准备金的定义、功能与分类 9 2.2.2 贷款损失准备 9 2.2.3 我国目前的准备金制度体系 10 2.2.4 国内商业