57頁
摘要
在市場經濟條件下，商業(yè)銀行經營面臨風險是一種普遍現象。風
險管理則成為商業(yè)銀行經營管理的重要組成部分。由于商業(yè)銀行是以
金融資產與金融負債為經營對象的特殊企業(yè)，商業(yè)銀行的經營活動無
疑是財務活動，商業(yè)銀行的經營管理實質上是財務管理。因此，商業(yè)
銀行風險管理也是財務管理的一部分。
財務風險是財務活動(資金運動)過程中的風險。商業(yè)銀行財務
風險產生于財務運動過程中的各個環(huán)節(jié)，表現為資本風險、資產質量
風險、流動性風險、利率和匯率風險以及表外業(yè)務風險等各種風險形
式。本文采用國際上通常的分類方法對財務風險進行分類并對各種財
務風險提出相應的管理措施。
本文首次運用財務的視角來審視商業(yè)銀行的經營活動，結合現代
財務理論和風險管理論以探討商業(yè)銀行財務風險管理，提出財務風險
管理是商業(yè)銀行財務管理的核心的基本觀點。
關鍵詞:財務、財務風險、風險管理、財務管理
導論···················································································
第一節(jié)研究的意義及現狀···············································
一、研究意義·························································
止、研究現狀·························································
第二節(jié)本文的基本理論觀點··········································
一、商業(yè)銀行財務及財務管理的含義···························
二、商業(yè)銀行財務管理的目標、內容和核心··················
二、商業(yè)銀行財務風險及其分類····························，····
四、商業(yè)銀行財務管理在商業(yè)銀行經營管理l}，的作川······
第一二}丁本文土要內容及創(chuàng)新··········································
一木文的一1萬要內爺補···············································
一本文的一1三要創(chuàng)新················································
第草資本風險竹理·····················································.···
第一竹概述·······························································
一、
商業(yè)銀行資本的本質一一}};1針意義_l幾的資本············
一、商業(yè)銀行資本的構成··········································
第二竹國際銀行業(yè)資本要求及我國lnj業(yè)銀行資木狀況分析····
一、國際銀行業(yè)資本要求···········································
一、我國商業(yè)銀行資本狀況分析··································
第三竹強化資本管理，化解資木風險·······························
一、國家財政注資····················································
一、商業(yè)銀行內部融資··············································
三、發(fā)行次級債券····················································
四、引入戰(zhàn)略投資者和土市融資··································
第二章資產質量風險管理···············，··············，·····················
第一竹商業(yè)銀行資產業(yè)務概述········································
一、商業(yè)銀行資產業(yè)務的含義·····································
一、商業(yè)銀行資產業(yè)務類型········································
第二l生商業(yè)銀行資產質星評估體系及質盡
.
分析····················
一、商業(yè)銀行資產質量評估體系··································
止、我國商業(yè)銀行資產質星分析··································
第二竹加強資產質量風險管理的措施································
一、做好合理的財務安排，消化存城不良資產····，···········
點、健全內控制度，控制新增資產的質址風險················
二、做好新增資產的投資決策·····································
第二章流動性風險管理··············································，········
第
」
幾
竹概論·······················································，········
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{!一么是商業(yè)銀行的流動側···············，·····················
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