商业银行的财务风险控制研究——以兴业银行为例-会计-毕业论文.docx

摘要：近几年来，银行业的发展面临着许多不确定的因素，随着利率市场化进程加快，国内外宏观经济环境欠佳，我国银行业的竞争越来越激烈。就银行自身而言，既要积极应对国内同行业的竞争，又要接受国外银行的挑战。对于商业银行而言，一旦在财务风险方面管控不当，就会引发一系列问题。因此，及时发现银行内部所存在的财务问题，对于银行的可持续发展起着重要作用。通过对兴业银行进行财务风控制研究，发现了以下几个问题：净利息收入占比过高、偿债能力较弱、不良贷款率偏高和资本充足率不足，而这些问题产生的主要原因是中间业务发展不足、资产负债比例不合理、国内外经济形势欠佳、管理层风险防范意识薄弱。同时，本文参考了同行业其他企业的管理方式，对兴业银行所存在的财务风险问题提出改善措施。 关键词：盈利模式，风险防控，金融创新，偿债能力 Absrtact: In recent years, the development of banking industry is facing many uncertain factors. With the further acceleration of interest rate marketization and the contraction of macro-economy at home and abroad, the competition of banking industry in China is becoming more and more fierce. For the banks themselves, they should not only actively respond to the competition of the same industry in China, but also accept the challenge of foreign banks. For commercial banks, once the financial risk is not properly controlled, it will cause a series of problems. Therefore, timely detection of financial problems within banks plays an important role in the sustainable development of banks. Through the research on the financial wind control of Societe Generale Bank, it is found that there are mainly the following problems: limited profitability, unreasonable proportion of assets and liabilities, increasing non-performing loan rate and backward capital adequacy rate. The main causes of these problems are insufficient development of intermediary business, imperfect risk prevention and control, poor economic situation at home and abroad and the influence of government intervention. At the same time, this paper refers to the management methods of other enterprises in the same industry, and puts forward improvement measures for the financial risks existing in Societe Generale Bank. Key words: Profit Model, Risk Prevention and Control, Financial Innovation, Debt 1绪论 1.1研究背景及意义 1.1.1研究背景 目前，我国金融行业的自由化逐步形成，银行业作为金融行业中一个典型的代表，其内部竞争日益突出。随着国内市场经济进一步完善，我国金融行业竞争的局面进一步扩大，而我国商业银行在迎来机遇的同时，也面临着极大的挑战，因此，如何应对金融自由化带来的机遇和挑战成为了众多学者思考的问题。发达国家意识到发展中国