会计外文翻译外文文献英文文献我国商业银行会计风险成因及防范对策.doc

1、历史资料表明：导致许多国家20世纪以来先后爆发银行危机的主要原因是未能妥善解决银行风险问题。长期以来，这一问题也困扰着我国，成为威胁我国国民经济持续、健康发展的重大隐患。几年来国家采取了一系列必要措施：从1994至1995年给银行业立法，1996年后加强金融审慎性监管，1998年为四大银行补充2700亿元资本金，1999年成立资产管理公司并剥离五大行的1.4万亿元不良资产，2000年以后国务院严令各行降低不良资产率，等等。但这些措施均没有触及体制不合理这个根本问题，因而无法从根本上控制银行风险增量，提高银行经营绩效。目前，我国银行潜伏的高风险日益暴露出来。面临2006年银行业全面开放后外资金融

2、机构进入所带来的竞争和挑战，本届政府下决心彻底改革国有银行的体制，去年末央行动用外汇储备向中国银行、中国建设银行注资450亿美元，充实其资本金，使之达到巴塞尔协议规定的8的资本充足率，推动国有银行股份制改革和最终上市，从根本上解决国有银行风险的增量问题。因此，研究中国银行风险的特点、特殊的制度成因，股份制改革和公司治理结构建立这些被称为治本措施的一系列政策问题，具有重要的理论和现实意义。本文第一章首先阐述了我国银行风险的表现形式。其中银行信用风险特别是国有商业银行资产信贷质量问题，成为当前最为突出的金融风险；国有商业银行的流动性风险虽未显现（暂时被居民的高储蓄率所掩盖），但潜在的支付困难因素日

3、益增多；财务风险主要表现在国有商业银行资本金严重不足和经营利润虚盈实亏两方面；此外我国银行还存在着较为严重的利率汇率风险、市场风险、犯罪风险。我国银行风险具有集中性、隐蔽性和社会性的特点。 所谓集中性是指由于我国企业融资方式以间接融资为主，我国银行风险集中在国有银行；隐蔽性主要指我国银行经营不善一般不会导致其破产倒闭，往往表现为中央银行增加基础货币投放，引发高通货膨胀，由社会民众承担；社会性是指银行风险引发银行危机，有可能造成社会全面动荡，震撼乃至颠覆整个国家的政权。我国银行潜伏着很高的风险，那么为什么我国未爆发银行危机？我国银行风险又是如何生成和累积的呢？本文第二章试图回答这些问题。中国处于

4、计划经济向市场经济的过渡阶段，这给政府执行稳定的经济调控政策留下了很大的空间，五个支柱支撑着中国的银行体系，即高储蓄率、内部融资的中小型企业的快速成长、强劲的出口、对其他融资渠道的严格控制以及隐式国家担保。同时文章指出维持我国未爆发银行危机的五大政策支柱都面临着冲击，因此探究中国银行风险的成因显得非常重要。本文将银行风险成因的着重点定位在制度因素上。并分析了造成我国金融市场制度性风险的生成因素，主要有以下几个方面：转轨中的社会经济体制尚未走出计划经济体制的阴影；国有产权制度无法适应市场经济发展的需要；金融市场不发达，资本市场的融资比例偏低；金融市场的法律法规建设很不完善，金融监管力度不强。中国

5、银行风险主要表现为制度性风险，根源在于银行的法人治理结构不完善，国有产权主体缺位及委托代理链条过长，因此本文第三章提出要解决银行目前存在的问题，必须从产权改革入手，实行国有银行的股份制改造，核心在于加快深化内部改革，建立良好的治理结构，转换经营机制，治本之策在于治理结构。文章提出了改革国有银行治理结构的思路:明确国有产权出资人，形成二级法人体制，建立公司化组织结构，分离所有者的监督权和经理人的经营管理权，实现专业化管理。并提出了国有商业银行治理结构的目标及实现方式、建立国有商业银行公司治理结构的政策建议等问题。同时强调借鉴西方发达国家银行实行的以风险为核心的绩效考核机制，加强银行内部控制，建立

6、、完善信贷资产风险管理机制。本文第四章提出应建立外部配套措施，为银行的良性发展创造良好的环境。首先，一个具有竞争性的银行体系是银行长期保持效率和稳健性的基础。而目前国内金融业缺乏一个能够有效配置资源的竞争性市场结构。要增进国有银行的经营绩效，必须引入市场和竞争机制，实现产权的流动，同时必须打破国有银行对中国银行业的垄断地位，建立一个充分竞争的金融市场结构。其次，强调增强中国人民银行的独立性，利用银监会加强对商业银行的金融监管；同时评价了于2004年4月25日开始实施的差额存款准备金制度，这是依据中国金融体制现状的一项专门制度设计。这部分还提出了其他政策安排，如设立存款保险制度，以便规避较大经营

7、风险；分业经营和分业管理制度的安排，发挥其防范金融风险的“防火墙”作用；建立宏观金融风险监控、预警系统，及时处置金融风险，防止风险大面积扩散而触发金融危机。Chinas Commercial Banks Accounting Risk Causes and CountermeasuresHistorical materials show : Led many countries to the 20th century, has erupted since the banking crisis is mainly due to failure to properly resolve the ba

8、nking risks. China has been puzzled by this problem all along, which becomes a great hidden danger threatening economy to develop healthily . Chinese government had taken a series of measures over the past several years: Legislation for the banking in 1994, strengthening financial scrupulous supervi

9、sion after 1996, supplementing capital of 270 billion yuan for four major state-owned banks in 1998, establishing assets management company and stripping non-performing assets of 14 thousand billion Yuan in 1999, etc. But all these measures have not touched the unreasonable system foundation of the

10、banking system , therefore unable to control the risk increment fundamentally and improve performance .At present, the hidden risks have been exposed . In face of competition and challenge brought by foreign financial institutions after entering the WTO in 2006, Governments determination to thorough

11、ly reform the current system of state-owned banks, foreign exchange reserves to the central bank late last year, the Bank of China, China Construction Bank injected 45 billion U.S. dollars, enrich their capital, so as to achieve Basel Agreement under the 8% capital adequacy rate, to promote joint-st

12、ock reform of state-owned banks and the ultimate listing of a fundamental solution to the problem of incremental risk of state-owned banks. Therefore probing into the characteristic of bank risk, special systematic original cause, joint-stock reformation and administration structure which are regard

13、ed as primary mesures has important theoritical and realistic meaning. Chapter one expounds the forms of China bank risks at first. The credit risks ,especially assets credit quality of state-owned commercial banks, are the most outstanding financial risks at present; Although the liquidity risk of

14、the state-owned commercial banks has not appeared ( concealed by high deposits rate of the residents temporarily), the potential difficulty in payment increases ; Financial crisis is mainly manifested in the state-owned commercial banks, a serious shortage of capital and operating profit both virtua

15、l surplus real losses, in addition ,there are still serious exchange rate risk, interest rate risk, crime risk and so on. In this part, the characteristic of China bank risks is also put forward,which includes concentrating, hidden and social characteristic. Concentricity refers to indirect financin

16、g mode is adopted in Chinese enterprises in the main and Chinese bank risk mainly lies in the state-owned bank; disguise mainly refers to improper operation of banks will not lead to bankruptcy of the bank itself but generally prompt the investment in monetary base in Central Bank of China and trigg

17、er high inflation, which will be assumed by the public; sociability refers to bank risk will trigger bank crisis and may lead to social turbulence and further shock and overthrow a state regime. Our bank risk of high lurk in China, so why not banking crisis erupted our bank risk? How is the generati

18、on and accumulation in the second chapter? Trying to answer these question. China is planned economy to market economy, the stages of transition to the implementation of the policy of economic regulation stable left a large space, five pillars of the Chinese banking system, namely high savings, inte

19、rnal financing smes rapid growth, strong export to other financing channels, the strict control of state security and implicit in China. The paper points out that maintain banking crisis erupted without five policy pillar are faced with, so the impact of bank risk causes appears very important.This

20、article will locate the emphasis of the causes of bank risk on the factors in the system.And analyzed the generating factors that caused Chinas financial market system risk .mainly in thefollowing aspects:the socio-economic system has not step out of the shadow of the planned economic system; state-

21、owned property rights system could not adapt to the market needs of economic development; financial markets are underdeveloped , the low percentage of capital market financing; financial market laws and regulations of the building is very sound financial supervision and is not strong. Risk shows Ban

22、k of China mainly for system risk , origin depends on the bank corporate management structure does not improve and perfect , state property right main body vacancy place and agency by agreement chain are too long, therefore the main body of a book third chapter put forward need to resolve a bank hav

23、ing problem at present , must reform from property right starting, the stock system putting state banks into practice reforms, core is lain in being accelerated deepening the reform of the inside, building-up is fine govern structure , shift operation mechanism, scheme of effecting a permanent cure

24、is lain in governing structure. the article governs the architectural train of thought having brought forward reformation state banks: Make clear that state property right sends out the money people , form two stage corporation system , found the company-rization framework of organization, separate

25、owners authority to supervise and managers powers for operation and management , realize professionalization administration. And have brought forward state-owned commercial bank problem such as governing the architectural target and realizing way , the state-owned building-up commercial bank company

26、 governing architectural policy suggestion. Emphasize that the achievement effect centering on risk drawing the developed Western countries bank effectuation checks mechanism , controls in inside of sharpening bank at the same time , build , perfect credit assets risk administration mechanism.Fourth

27、 chapters submit the main body of a book should build external supporting measures, in order the bank beneficial development creates the fine environment. That the primo , one have the competitiveness bank system is that the bank long range keeps efficiency and solid basis. But, the at present domes

28、tic finance job is short of a competitiveness being able to have an effect to deploy resource market structure. Need to enhance state bankss managing achievement effect, must lead into the marketplace and competitive system , realize property right flow, must break the state banks monopoly position

29、to Chinese banking at the same time , build a financial market structure competing sufficiently. Secondly, emphasize the independent character strengthening Peoples Bank of China , make use of a silver to supervise financial regulation that can reinforce to the commercial bank; System designs one it

30、em speciality of the current situation having estimated that system , this are to judge by Chinese monetary system at the same time in the required reserves starting the differences being put into effect on April 25 , 2004. Policy is arranged for other that this part has been brought forward, if set

31、ting up bank deposit insurance system, to evade more manage risk; Mark of job manages and divides job management system arrangement, bring its the fire prevention wall effect keeping watch financial risks into play; Build macroscopic view financial risks supervisory control , early warning system , deal with financial risks in time, prevent risk large area from diffusing but trigger financial crisis. .此处忽略！