摘要
商業(yè)銀行的任何經(jīng)營決策都包括三大基本要素:金額、時間和風(fēng)險。銀行
的風(fēng)險來自一切和銀行業(yè)務(wù)有關(guān)的不確定性因素。隨著我國金融業(yè)對外開放承
諾的付諸實施和金融業(yè)競爭的加劇，國有商業(yè)銀行在機(jī)構(gòu)、市場、業(yè)務(wù)、人才、
政策等方面的壟斷優(yōu)勢隨之喪失;隨著商業(yè)銀行產(chǎn)權(quán)制度改革、經(jīng)營機(jī)制的轉(zhuǎn)
換和獨立的企業(yè)法人地位的加強(qiáng)，經(jīng)營風(fēng)險日益加大，加強(qiáng)財務(wù)風(fēng)險管理勢在
必行。
本篇論文從介紹財務(wù)風(fēng)險的定義、種類及特征入手，在概述中國銀行沈陽
市分行2002年經(jīng)營狀況的基礎(chǔ)上，對其經(jīng)營中面臨的主要財務(wù)風(fēng)險及風(fēng)險成因
進(jìn)行了分析。闡述了加強(qiáng)財務(wù)風(fēng)險管理的必要性。通過國際比較，找出差距，
進(jìn)而提出切實可行的財務(wù)風(fēng)險控制對策。
對于沈陽市分行財務(wù)風(fēng)險的控制，主要提出了如下對策:一是實現(xiàn)風(fēng)險和
收益的合理匹配;二是整合授信機(jī)制并盤活消化不良資產(chǎn);三是推進(jìn)利率和匯
率敏感性風(fēng)險性管理:四是加強(qiáng)表外風(fēng)險管理;五是費用管理遵循效益原則:
六是財務(wù)分析的重點向風(fēng)險收益分析轉(zhuǎn)變;七是深化內(nèi)控機(jī)制建設(shè)，加強(qiáng)會計
信息披露。
本文特色與創(chuàng)新表現(xiàn)為以下幾點:一是建立以盡職調(diào)查、風(fēng)險評審和問責(zé)
審批為主要內(nèi)容的風(fēng)險決策體系。盡職調(diào)查提供專業(yè)意見，風(fēng)險評審委員會進(jìn)
行集體審議，審批人按照yes一n。原則做出決策并承擔(dān)相應(yīng)責(zé)任。把授信后評價
管理程序細(xì)化，分成4道程序:業(yè)務(wù)發(fā)起單位—風(fēng)險管理部門—稽核檢查部門—上級行。二是制定貸款定價機(jī)制及分工原則。貸款定價要建立在客戶的盈利分析的基礎(chǔ)之上，貸款利率下浮衡量的標(biāo)準(zhǔn)是客戶貢獻(xiàn)度，上浮應(yīng)收取
風(fēng)險溢價。明確了貸款定價過程中相關(guān)人員職責(zé)。三是開展貨幣互存業(yè)務(wù)。四是
參照我國上市的四家業(yè)績較好的股份制銀行及美國花旗銀行的資產(chǎn)、負(fù)債及盈
利結(jié)構(gòu)，結(jié)合當(dāng)前中行沈陽市分行資產(chǎn)負(fù)債構(gòu)成情況，確定了沈陽市分行今后
調(diào)整資產(chǎn)負(fù)債及盈利結(jié)構(gòu)的努力方向，提出了“理想”的資產(chǎn)、負(fù)債及盈利結(jié)
構(gòu)的大致框架。
關(guān)鍵詞財務(wù)風(fēng)險;風(fēng)險管理;風(fēng)險控制;中國銀行
Abstract
劫yPoliciesoftheCommereialBankcanbeclassifiedintothreekeyelements:
amountofmoney，timeandrisk
.
Theriskofthebankeomesfromalltheuneertain
elementswhiehrelatedwithallthebusinessofthebank
.
AsthePromiseofthe
oPeninguPofthefinancialindustrycarryingoutandthefierceeomPetitionofthe
financialindustry，thestate一ownedeommereialbanklosesitsmonoPolyadvantages
inthefieldsoforgan，market，business，talentandstrategy
.
Asreformingthe
ProPertyrightsystem，changingthemanagementmeehanismandstrengtheningthe
PositionoftheenterpriselegalPerson
.
Theriskofmanagement15largerandlarger
W七muststrengthenthemanagementofthefinaneiala腸irrisks
.
ThisPaperfirsttalksaboutthedefinition，kindsandeharacteristiesoffinaneial
affairrisks
.
OnthebasisofinirodueingtheoPerationconditionofBankofChina
Shenyangbranehin2002，weanalyzethemainfinancialaffairrisksintheoPeration
andthecausesoftherisks.w七alsoexPoundeverykindoffinancialaffairrisks
whiehwillapPearinthebankoPeratingandneeessityofimProvingthemanagement
offinancialafl妞irrisks.
ThroughtheintemationaleomPetition，wefindthegapandPosethefollowing
feasiblefinancialaffairriskeontrolstrategy:(i)risksshouldmatchProfits
reasonably;(11)rectifythegivenereditmeehanismanddigestbadProPerty;
(111)strengthentheriskmanagementofinterestrateandtherateofexchange
sensitivity;(iv)enhaneetheriskmanagementofbusinessoffbalaneesheet;(v)the
exPensesmanagementshouldfollowthePeribrmaneePrineiPle;(vi)ehangethe
finaneiala瓜iranalysisfromthePastProfitanalysistofinaneialafl五irrisks;(vii)
deePeninternaleontrolsystemdeveloPmenis，enhanceaceountinginformation
Publishes
.
Keywords:finaneialaffairrisks;risksmanagement:riskseontrol:
BankofChina
目錄
1引言·····································································……1
1.1財務(wù)風(fēng)險的定義·············································……1
1.2銀行財務(wù)風(fēng)險的特征·······································……l
1.3加強(qiáng)銀行財務(wù)風(fēng)險管理的必要性···········，············……2
1.3.1風(fēng)險收益是財務(wù)管理的基本觀念······························……2
1.3.2是穩(wěn)健經(jīng)營的要求················································……2
1.3.3是銀行自身生存發(fā)展的要求····································……2
1.3.4是推行資產(chǎn)負(fù)債比例管理的要求······························……2
2中國銀行沈陽市分行財務(wù)管理特點及經(jīng)營狀況···············……3
2.1中國銀行沈陽市分行財務(wù)管理工作的特點············……3
2.2中行沈陽市分行2002年經(jīng)營狀況·····················……3
2.2.1資產(chǎn)負(fù)債狀況······················································……3
2.2.2損益狀況····························································……5
2.3沈陽市分行目前存在的主要財務(wù)風(fēng)險··················……5
2.3.1資產(chǎn)質(zhì)量風(fēng)險········..