浅析商业银行财务风险及其防范.doc

中国商业银行财务风险探讨 摘 要 随着中国经济市场化步伐的加快，金融市场的发展也日新月异。金融产品种类的增加和金融交易方式的多样化在给人们带来更多选择的同时也带来了更的不确定性——财务风险。 而在现代社会中，有关财务风险的定义既有广义的范畴又有狭义的范畴；狭义的财务风险是指企业因财务结构不合理而承担的风险。广义的财务风险是指银行在各项财务活动(资金运动)过程中，由于各种难以预料或控制的因素影响，财务状况具有不确定性，从而使银行蒙受损失的可能性，且最终都会体现在财务报表上。 在本文中，将把商业银行的财务风险分为机会成本风险，现金流量风险，市场风险，流动性风险。并对每一种风险进行细致的分析，找出每一种风险所存在的问题，原因，以及说产生的影响。在最后尝试提出一些改进我国商业银行财务风险管理的建议；即合理的财务风险管理方法和有关中国商业银行财务风险的对策。 关键词： 商业银行，财务风险，风险种类，风险分析，风险管理 Analysis Commercial Bank of China in financial risk Abstract With the acceleration of the market economy, financial market development is also changing. Types of financial products to increase and diversification of financial transactions in bringing more choices to people and also brought more uncertainty - financial risk. As a countrys economy, the financial backbone of the banking industry will also face a more severe test. n modern society, the definition of both the financial risks there are broad areas of narrow scope; narrow corporate financial risk is unreasonable because of the financial structure risk. The financial risk is the risk of generalized banks in various financial activities (capital campaign) process, due to various unpredictable factors or control, financial uncertainty, so that the possibility of bank loses, and will eventually reflect in the financial statements. n this article, the financial risk would be divided into commercial banks the opportunity cost of risk, cash flow risk, market risk, liquidity risk. Each with a detailed risk analysis of each risk identified the problems, causes, and that impact. In the last attempt to improve Chinas commercial banks to make some financial risk management recommendations; that a reasonable financial risk management and financial risks of Chinas commercial banks countermeasures. Key words: Commercial banks, financial risk, risk types, risk analysis, risk management 1 我国商业银行面临的财务风险 1.1 财务风险的概述 1.1.1财务风险的含义 财务风险(Financial Risk)，从英文字面解释是金融风险，通常人们很容易把二者区别开来，而且有关财务风险的定义也有很多种；那么，究竟什么是财务风险呢？其实，财务风险既有广义的范