工行BJ支行风险管理研究
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摘要
商业银行是经营货币的金融中介组织,与一般工商企业的最大不同就在于银行利用客户的存款和其它借入款作为主要的营运资金,自有资本占比低这一特点决定了商业银行本身具有较强的内在风险特性。由此可见,“银行因为承担风险而生存和繁荣,而承担风险正是银行最重要的经济职能,是银行存在的原因”。银行是高风险行业,承担和管理风险是商业银行的基本职能,也是商业银行业务不断创新发展的原动力。作为中国金融业主体的国有商业银行,其机制的健全、制度的完善、发展的活力直接关系到整个社会和经济的稳定、和谐。健全的内部控制、有效的外部监管和良好的市场约束构成银行体系稳健运行的三大支柱。为了实现银行稳健经营的目标,必须进行有效的外部监管和良好的市场约束,作为银行自身来讲,更是必须加强内部控制才能有效防范风险。
我国正处在从计划经济向市场经济更为深刻的转型过程当中,在这个经济转型过程中,实现了多年的高速增长。考虑到资本市场发展与基本经济面的背离情况,高速增长的背后其实是倚重银行体系资源的巨大支持,当然也就有各级政府对于银行体系资源的非科学、低效率地使用和浪费,为此我们付出了相当大的代价。这种经济转型痕迹也深刻体现在商业银行目前的机构设置与业务流程之中。国有商业银行和一些大型股份制商业银行的层级过多就是计划经济的遗留,商业银行管理人员的素质、理念以及业务流程的安排和风险的内部控制都还是附着在这个遗留的体制当中。
近年来,中国银行业所处的环境也发生了剧烈的变化,其中:金融全球化和银行业国际化发展是最为突出的表现。在经济全球化大潮中,金融领域的跨国活动正以汹涌澎湃之势迅猛发展。金融全球化成为世界经济发展最为关键而敏感的一个环节。20世纪90年代以来,经济金融全球化趋势以前所未有的速度、广度和深度向前发展,极大地改变了世界经济环境和国际金融运行。中国银行业参与到了国际化的竞争,自20世纪80年代初期中国金融业的跨国经营开始萌芽,20世纪80年代后期开始起步,到目前已有了相当的规模和实力1;2005年以来中国建设银行、中国银行以及中国工商银行等国有商业银行相继在内地和香港上市。同时,按照我国加入世贸组织后承诺的进度表来看,2006年底,中国银行业取消了地域限制及客户限制,所有在华的外资银行将与中资银行享受同等待遇。对外开放人民币业务必然形成中外银行激烈竞争的局面,中国金融银行业进一步融入金融全球化的浪潮中,在世界范围内参与竞争。为了迎接即将到来的激烈竞争,我国商业银行紧锣密鼓地进行改革,国有商业银行例如工行、中行等相继实行IPO,以此促进公司治理及按照国际化的要求进行规范经营;股份制商业银行则通过引进战略合作伙伴的形式加强内部管理及增强核心竞争力。在改革的进程中,原有制度下的矛盾和积弊逐渐显现,商业银行内部管理已远远滞后于业务发展和改革需要,在内部控制方面的基础相当薄弱。在竞争压力下,高速度的业务发展和内部管理的落后必然会使经营中存在一定的风险隐患,一旦这些风险隐患被激发,业务发展积累的业绩将会毁于一旦。
基于以上背景,本文从内部控制的视角对商业银行的风险管理进行研究。作者以从业的工行BJ支行为研究对象,在大量参阅银行风险管理研究成果的基础上,结合自身从事该支行内部控制管理实践工作的经验,对支行内部控制现状进行分析和思考,对存在问题的原因进行深入剖析,根据实际的案例提出完善本行内部控制的具体措施,以期有助于完善本行内部控制,并对银行业完善内部控制提出建议。
本文共分为五章,主要结构体系如下:
第一章为绪论。为全文展开论述作铺垫,首先介绍了本文研究的相关背景和意义;就银行业风险管理的相关研究进行综述;介绍本文的研究方法和思路。
第二章银行风险管理相关理论介绍。主要内容包括:1)列举了我国银行业主要面临的五种风险,具体包括:信用风险、市场风险、操作风险、利率风险、流动性风险。2)描述了银行业风险的三大特点:风险的普遍性、存在的隐蔽性和影响的社会性。3)阐述了风险与银行业经营的关系,接着从内外部视角对银行风险管理进行分类:一类是对商业银行内部的风险管理,包括公司治理机制和内部控制的完善。另一类是对商业银行外部环境的管理。作为工行基层支行,面临着较多的信用风险和操作风险,在这些方面的问题也比较多,因此,本文主要就信用风险和操作风险的控制与管理进行探讨,并着重从内部控制的视角进行研究。4)介绍内部控制的基本理论。
第三章工行BJ支行内部控制的现状及存在问题。1)介绍了工行BJ支行的经营规模、发展状况和机构设置。2)对该支行内部控制的现状、存在问题产生的原因进行了分析。
第四章完善BJ支行内部控制的思考。对BJ支行内部控制的完善提出了建议。1)加强风险的识别,及时发现和判断风险。2)以VAR理论为基础建立评估模型,加强对信用风险的评估计量。3)加强内控机构的作用,切实实行三分离;4)完善规章制度和操作流程;5)完善银行内部控制考评机制。6)充分营造以“诚信审慎”为核心的风险控制文化:一是要倡导和强化全员风险意识,引导全行员工树立对风险管理的认同感,二是要确立鼓励主动发现和报告风险的基调,三是要提高内控文化的科技含量。
第五章,完善商业银行内部控制应注意的几个问题。1)完善内部控制需要关注的重点:其一,建立完善的公司法人治理结构,加强对银行管理层的监督。其二,建立健全风险识别和评估体系。其三,建立完善的稽核审计体系,完善专业监督检查制度。其四,建立和完善信息系统及有效的交流渠道。其五,建立良好的内部控制环境,培育内部控制2)提出操作层面需解决的四大难点:把握授权的度,提高被控对象的受控度,提升规范控制程度,提高控制人员的熟练程度。
Commercial banks are the financial intermediary organizations of operating currency. The biggest difference between banks and general industries lies in that banks can use of customer deposits and borrowing money as the main working capital. Low equity capital accounted decided the characteristics of the commercial banks, which is the strong internal risk. Evidently, "bank's prosperity and existence depends on undertaking risk, but undertaking risk is exactly the most important economic working talent in bank, and it is the bank’s existing reason." Banks are high-risk industries, commitment and risk management is the basic functions of commercial banks. It is also the driving force of innovation and development for commercial banks. As China's financial corpus of state-owned commercial banks, the sound mechanism, and the vigor of development directly relate to the stability and harmony of the economy and society. Sound internal control and effective external supervision and good market constraints are the three pillars of the banking system stable operation. In order to achieve the objectives of the banking sound operation, banks themselves need to strengthen internal controls to effectively prevent risks.
China is in transition from a planned economy to a market economy, in the process of economic restructuring, the economy has grown rapidly for many years. Because the development of capital markets is deviated from basic economic, the rapid growth is dependent on the tremendous support resources of banks. All levels of government use and waste resources of the banking system non-scientific and low efficiency. We have paid a very high price. This also lies in the current institutional setup and business processes of commercial banks especially in State-owned commercial banks and some large joint-stock banks. The quality of personnel management, business processes, and internal control are still attached to the planned economy system.
In recent years, the environments of China's banking sector have radical changes, the most outstanding performances are financial globalization and internationalization In the trend of economic globalization, transnational activities in the financial field has developed rapidly. Financial globalization becomes the most crucial and sensitive part in worldwide economic development. Since the 1990s, economic and financial globalization grew in an unprecedented pace, breadth and depth, greatly changed the world economic environment and international financial operations. China's banking sector have participated in an international competition since the early 1980s, which means China's financial industry transnational business having started sprouting. Today has a considerable size and strength since 2005. Bank of China ,Industrial and Commercial Bank of China, and other state-owned commercial banks have listed in the Mainland and Hong Kong. At the same time, in accordance with China's accession to the WTO commitment schedule, the end of 2006, China's banking sector abolished the geographical restrictions and customer restrictions on all foreign banks in China and Chinese-funded banks will enjoy the same treatment. Open RMB business Chinese and foreign banks will inevitably create a situation of fierce competition. China's further integration into the finance and banking the wave of financial globalization, the world take part in the competition. In order to meet the upcoming fierce competition, China's commercial banks intensively to reform state-owned commercial banks such as ICBC, BC have been implemented, such as IPO, as a means to promote corporate governance and in accordance with the requirements of international norms of business; joint-stock commercial banks through the introduction of In the form of strategic partnership to strengthen internal management and enhance core competitiveness. In the process of reform, the previous system under the contradictions and long-gradually appear, the internal management of commercial banks lag far has been in business development and reform needs, the basis of internal control is weak. Under the pressure of competition, high-speed business development, and internal management of the business will inevitably lag behind in certain potential risks, once these potential risks were excited, business development accumulation of performance will be ruined.
Based on the above background, this thesis focuses on risk management in a grass-roots branch of commercial banks from internal control. Author see the large number of internal control on the basis of research results, in the light of its own branch of the internal control and management of practical work experience, the branch of internal control status of analysis and reflection, the existence of the problems and its reason in-depth analysis, based on actual cases of the bank to improve internal risk control of specific measures to help improve the bank's internal risk control and the banking sector to improve their internal risk-control proposals.
The thesis is divided into five chapters. The main structure and system are as follows:
ChapterⅠintroduce the fragment. First it introduced the background significance. At the same time, banks risk management on the research results was reviewed, and research methods.
Chapter II banking risk management theory introduced. Main contents include: 1) cited China's banking industry faces the five major risks, including: credit risk, market risk, operational risk, interest rate risk, and liquidity risk. This thesis mainly studies on the credit risk and operational risk. 2) A description of the three major characteristics of the banking industry risk: the risk of universality, the hidden nature and the social impact. 3) which describes the risks and banking relations, and the banking risk management classification: a group of commercial banks internal risk management, including corporate governance mechanisms and the improvement of internal risk control. The other is the commercial banks of the management of the external environment, mainly by the national regulatory authorities introduced the corresponding laws and regulations. As the external environment and the bank itself cannot control the corporate governance of commercial banks, it has basically solved the thesis mainly on internal risk control of banks. 4) Internal risk control on the basic theory. First it introduced the concept of internal risk control, goals, followed on the elements of internal risk control, again on the characteristics of internal risk control and in the end on the internal risk control methods.
Chapter III internal risk controls the situation and existing problems in grass-root branch BJ of the ICBC. 1) Introduced the grass-root branch BJ, its scale of operation, development and institutional settings. 2) The branch of internal risk control of the situation, existing problems were also discussed, and the causes were be analyzed.
Chapter IV improves internal risk control BJ Branch of thinking. 1) To enhance the risk identification, timely detection and judgment of risk. 2) VAR based on the theory of the establishment of assessment model, to strengthen credit risk assessment measures. 3) To establish and perfect the system carefully, highly workable system of regulating mechanism, effectively preventing the operational risk. 4) Changes in business tough constraints and personnel constraints of the soft conditions, the implementation of three separate systems to guard against the risk of moral factors. 5) The establishment and improvement of internal risk control of banks evaluation mechanism, to detect internal control weaknesses and loopholes in the system and constantly improve the internal control of the bank bound role. 6) Create a fully "integrity prudent" as the core of the culture of risk control. The first is to promote and strengthen the full risk awareness and guide the bank staff to establish the identity of risk management. Second, we should take the initiative to discover and encourage the establishment of the risk of tone. The third is to improve the internal culture of technology.
ChapterⅤ, commercial banks improve internal risk control should be noted several problems. 1) Commercial banks supporting the improvement of the environment: First, establish a sound corporate management structure; strengthen the supervision of the banking management. Second, establish a good internal control environment, and cultivate internal control culture. Third, establish and improve risk identification and assessment system. Fourth, establish a complete audit of the audit system and improve the professional supervision and inspection system. Fifth, establish and improve information systems and effective channels of communication. 2) to resolve the internal control of the four major difficulty thinking: grasp the degree of authority, charged with raising the target controlled, the degree of control norms enhance and improve the control of proficiency.
我国正处在从计划经济向市场经济更为深刻的转型过程当中,在这个经济转型过程中,实现了多年的高速增长。考虑到资本市场发展与基本经济面的背离情况,高速增长的背后其实是倚重银行体系资源的巨大支持,当然也就有各级政府对于银行体系资源的非科学、低效率地使用和浪费,为此我们付出了相当大的代价。这种经济转型痕迹也深刻体现在商业银行目前的机构设置与业务流程之中。国有商业银行和一些大型股份制商业银行的层级过多就是计划经济的遗留,商业银行管理人员的素质、理念以及业务流程的安排和风险的内部控制都还是附着在这个遗留的体制当中。
近年来,中国银行业所处的环境也发生了剧烈的变化,其中:金融全球化和银行业国际化发展是最为突出的表现。在经济全球化大潮中,金融领域的跨国活动正以汹涌澎湃之势迅猛发展。金融全球化成为世界经济发展最为关键而敏感的一个环节。20世纪90年代以来,经济金融全球化趋势以前所未有的速度、广度和深度向前发展,极大地改变了世界经济环境和国际金融运行。中国银行业参与到了国际化的竞争,自20世纪80年代初期中国金融业的跨国经营开始萌芽,20世纪80年代后期开始起步,到目前已有了相当的规模和实力1;2005年以来中国建设银行、中国银行以及中国工商银行等国有商业银行相继在内地和香港上市。同时,按照我国加入世贸组织后承诺的进度表来看,2006年底,中国银行业取消了地域限制及客户限制,所有在华的外资银行将与中资银行享受同等待遇。对外开放人民币业务必然形成中外银行激烈竞争的局面,中国金融银行业进一步融入金融全球化的浪潮中,在世界范围内参与竞争。为了迎接即将到来的激烈竞争,我国商业银行紧锣密鼓地进行改革,国有商业银行例如工行、中行等相继实行IPO,以此促进公司治理及按照国际化的要求进行规范经营;股份制商业银行则通过引进战略合作伙伴的形式加强内部管理及增强核心竞争力。在改革的进程中,原有制度下的矛盾和积弊逐渐显现,商业银行内部管理已远远滞后于业务发展和改革需要,在内部控制方面的基础相当薄弱。在竞争压力下,高速度的业务发展和内部管理的落后必然会使经营中存在一定的风险隐患,一旦这些风险隐患被激发,业务发展积累的业绩将会毁于一旦。
基于以上背景,本文从内部控制的视角对商业银行的风险管理进行研究。作者以从业的工行BJ支行为研究对象,在大量参阅银行风险管理研究成果的基础上,结合自身从事该支行内部控制管理实践工作的经验,对支行内部控制现状进行分析和思考,对存在问题的原因进行深入剖析,根据实际的案例提出完善本行内部控制的具体措施,以期有助于完善本行内部控制,并对银行业完善内部控制提出建议。
本文共分为五章,主要结构体系如下:
第一章为绪论。为全文展开论述作铺垫,首先介绍了本文研究的相关背景和意义;就银行业风险管理的相关研究进行综述;介绍本文的研究方法和思路。
第二章银行风险管理相关理论介绍。主要内容包括:1)列举了我国银行业主要面临的五种风险,具体包括:信用风险、市场风险、操作风险、利率风险、流动性风险。2)描述了银行业风险的三大特点:风险的普遍性、存在的隐蔽性和影响的社会性。3)阐述了风险与银行业经营的关系,接着从内外部视角对银行风险管理进行分类:一类是对商业银行内部的风险管理,包括公司治理机制和内部控制的完善。另一类是对商业银行外部环境的管理。作为工行基层支行,面临着较多的信用风险和操作风险,在这些方面的问题也比较多,因此,本文主要就信用风险和操作风险的控制与管理进行探讨,并着重从内部控制的视角进行研究。4)介绍内部控制的基本理论。
第三章工行BJ支行内部控制的现状及存在问题。1)介绍了工行BJ支行的经营规模、发展状况和机构设置。2)对该支行内部控制的现状、存在问题产生的原因进行了分析。
第四章完善BJ支行内部控制的思考。对BJ支行内部控制的完善提出了建议。1)加强风险的识别,及时发现和判断风险。2)以VAR理论为基础建立评估模型,加强对信用风险的评估计量。3)加强内控机构的作用,切实实行三分离;4)完善规章制度和操作流程;5)完善银行内部控制考评机制。6)充分营造以“诚信审慎”为核心的风险控制文化:一是要倡导和强化全员风险意识,引导全行员工树立对风险管理的认同感,二是要确立鼓励主动发现和报告风险的基调,三是要提高内控文化的科技含量。
第五章,完善商业银行内部控制应注意的几个问题。1)完善内部控制需要关注的重点:其一,建立完善的公司法人治理结构,加强对银行管理层的监督。其二,建立健全风险识别和评估体系。其三,建立完善的稽核审计体系,完善专业监督检查制度。其四,建立和完善信息系统及有效的交流渠道。其五,建立良好的内部控制环境,培育内部控制2)提出操作层面需解决的四大难点:把握授权的度,提高被控对象的受控度,提升规范控制程度,提高控制人员的熟练程度。
Commercial banks are the financial intermediary organizations of operating currency. The biggest difference between banks and general industries lies in that banks can use of customer deposits and borrowing money as the main working capital. Low equity capital accounted decided the characteristics of the commercial banks, which is the strong internal risk. Evidently, "bank's prosperity and existence depends on undertaking risk, but undertaking risk is exactly the most important economic working talent in bank, and it is the bank’s existing reason." Banks are high-risk industries, commitment and risk management is the basic functions of commercial banks. It is also the driving force of innovation and development for commercial banks. As China's financial corpus of state-owned commercial banks, the sound mechanism, and the vigor of development directly relate to the stability and harmony of the economy and society. Sound internal control and effective external supervision and good market constraints are the three pillars of the banking system stable operation. In order to achieve the objectives of the banking sound operation, banks themselves need to strengthen internal controls to effectively prevent risks.
China is in transition from a planned economy to a market economy, in the process of economic restructuring, the economy has grown rapidly for many years. Because the development of capital markets is deviated from basic economic, the rapid growth is dependent on the tremendous support resources of banks. All levels of government use and waste resources of the banking system non-scientific and low efficiency. We have paid a very high price. This also lies in the current institutional setup and business processes of commercial banks especially in State-owned commercial banks and some large joint-stock banks. The quality of personnel management, business processes, and internal control are still attached to the planned economy system.
In recent years, the environments of China's banking sector have radical changes, the most outstanding performances are financial globalization and internationalization In the trend of economic globalization, transnational activities in the financial field has developed rapidly. Financial globalization becomes the most crucial and sensitive part in worldwide economic development. Since the 1990s, economic and financial globalization grew in an unprecedented pace, breadth and depth, greatly changed the world economic environment and international financial operations. China's banking sector have participated in an international competition since the early 1980s, which means China's financial industry transnational business having started sprouting. Today has a considerable size and strength since 2005. Bank of China ,Industrial and Commercial Bank of China, and other state-owned commercial banks have listed in the Mainland and Hong Kong. At the same time, in accordance with China's accession to the WTO commitment schedule, the end of 2006, China's banking sector abolished the geographical restrictions and customer restrictions on all foreign banks in China and Chinese-funded banks will enjoy the same treatment. Open RMB business Chinese and foreign banks will inevitably create a situation of fierce competition. China's further integration into the finance and banking the wave of financial globalization, the world take part in the competition. In order to meet the upcoming fierce competition, China's commercial banks intensively to reform state-owned commercial banks such as ICBC, BC have been implemented, such as IPO, as a means to promote corporate governance and in accordance with the requirements of international norms of business; joint-stock commercial banks through the introduction of In the form of strategic partnership to strengthen internal management and enhance core competitiveness. In the process of reform, the previous system under the contradictions and long-gradually appear, the internal management of commercial banks lag far has been in business development and reform needs, the basis of internal control is weak. Under the pressure of competition, high-speed business development, and internal management of the business will inevitably lag behind in certain potential risks, once these potential risks were excited, business development accumulation of performance will be ruined.
Based on the above background, this thesis focuses on risk management in a grass-roots branch of commercial banks from internal control. Author see the large number of internal control on the basis of research results, in the light of its own branch of the internal control and management of practical work experience, the branch of internal control status of analysis and reflection, the existence of the problems and its reason in-depth analysis, based on actual cases of the bank to improve internal risk control of specific measures to help improve the bank's internal risk control and the banking sector to improve their internal risk-control proposals.
The thesis is divided into five chapters. The main structure and system are as follows:
ChapterⅠintroduce the fragment. First it introduced the background significance. At the same time, banks risk management on the research results was reviewed, and research methods.
Chapter II banking risk management theory introduced. Main contents include: 1) cited China's banking industry faces the five major risks, including: credit risk, market risk, operational risk, interest rate risk, and liquidity risk. This thesis mainly studies on the credit risk and operational risk. 2) A description of the three major characteristics of the banking industry risk: the risk of universality, the hidden nature and the social impact. 3) which describes the risks and banking relations, and the banking risk management classification: a group of commercial banks internal risk management, including corporate governance mechanisms and the improvement of internal risk control. The other is the commercial banks of the management of the external environment, mainly by the national regulatory authorities introduced the corresponding laws and regulations. As the external environment and the bank itself cannot control the corporate governance of commercial banks, it has basically solved the thesis mainly on internal risk control of banks. 4) Internal risk control on the basic theory. First it introduced the concept of internal risk control, goals, followed on the elements of internal risk control, again on the characteristics of internal risk control and in the end on the internal risk control methods.
Chapter III internal risk controls the situation and existing problems in grass-root branch BJ of the ICBC. 1) Introduced the grass-root branch BJ, its scale of operation, development and institutional settings. 2) The branch of internal risk control of the situation, existing problems were also discussed, and the causes were be analyzed.
Chapter IV improves internal risk control BJ Branch of thinking. 1) To enhance the risk identification, timely detection and judgment of risk. 2) VAR based on the theory of the establishment of assessment model, to strengthen credit risk assessment measures. 3) To establish and perfect the system carefully, highly workable system of regulating mechanism, effectively preventing the operational risk. 4) Changes in business tough constraints and personnel constraints of the soft conditions, the implementation of three separate systems to guard against the risk of moral factors. 5) The establishment and improvement of internal risk control of banks evaluation mechanism, to detect internal control weaknesses and loopholes in the system and constantly improve the internal control of the bank bound role. 6) Create a fully "integrity prudent" as the core of the culture of risk control. The first is to promote and strengthen the full risk awareness and guide the bank staff to establish the identity of risk management. Second, we should take the initiative to discover and encourage the establishment of the risk of tone. The third is to improve the internal culture of technology.
ChapterⅤ, commercial banks improve internal risk control should be noted several problems. 1) Commercial banks supporting the improvement of the environment: First, establish a sound corporate management structure; strengthen the supervision of the banking management. Second, establish a good internal control environment, and cultivate internal control culture. Third, establish and improve risk identification and assessment system. Fourth, establish a complete audit of the audit system and improve the professional supervision and inspection system. Fifth, establish and improve information systems and effective channels of communication. 2) to resolve the internal control of the four major difficulty thinking: grasp the degree of authority, charged with raising the target controlled, the degree of control norms enhance and improve the control of proficiency.
引文
2刘秋红,《商业银行风险与防范》,中国农业科技出版社,2002
3曾康霖著:《商业银行经营管理研究》,成都:西南财经大学出版社,2000
7刘晓星,《VaR与商业银行风险管理》,《现代管理科学》2006年第4期
1、编委会,《最新商业银行风险管理全书》,金融出版社,2007
2、刘晓星,《VaR与商业银行风险管理》,《现代管理科学》2006年第4期
3、刘明军,《试论商业银行经营风险及防范》,《大众科学》2007年第8期
4、乔埃尔·贝西斯许世清,《商业银行风险管理(现代理论与方法)》,海天出版社
5、汪竹松刘鹰,《商业银行内部控制精析》,中国金融出版社,2007
6、姜文虎,《现代商业银行风险管理与监管》,中国金融出版社,2004
7、车迎新,《商业银行内部控制评价办法实施指南》,中国金融出版社
8、杨华辉,《我国股份制商业银行内部控制理论与设计》,上海财经大学,2006
9、谢荣、钟凌,《商业银行内部控制系统研究》,经济科学出版社,2007
10、宋良荣,《商业银行内部控制》,立信会计出版社
11、李妍,《金融风险识别计量监测管理与内部控制实务全书》,中国科技文化出版社,2005
12、张吉光,《商业银行操作风险识别与管理》,中国人民大学出版社,2005
13、刘原,《股份制商业银行风险评级操作指南》,中国金融出版社,2006
14、常巍,《国有商业银行风险研究》,中国财经出版社,2006
15、刘秋红,《商业银行风险与防范》,中国农业科技出版社,2002
16、于立勇,《商业银行信用风险评估》,北京大学出版社,2007
17、章彰,《商业银行信用风险管理--兼论巴塞尔新资本协议》,中国人民大学,2002年
18、倪锦忠张建友闻玉璧,《现代商业银行风险管理》,中国金融出版社,2004
19、石晓军,《商业银行信用风险管理研究-模型与实证》,人民邮电出版社,2007
20、汪建峰,《商业银行操作风险管理实务》,中国工商出版社,2005
21、卡罗尔.亚历山大,《商业银行操作风险》,中国金融出版社
22、曾康霖,《商业银行经营管理》,西南财经大学出版社,2001
23、间海琪、杨京英,《全球外国直接投资与中国经济发展》,《经济管理文摘》,2001.2
24、杨军,《国有商业银行会计内部控制研究》,现代商业银行导刊.2004(5)
25、唐双宁,《我国商业银行内部控制的建设与监管》,中国金融.2004(4)
3曾康霖著:《商业银行经营管理研究》,成都:西南财经大学出版社,2000
7刘晓星,《VaR与商业银行风险管理》,《现代管理科学》2006年第4期
1、编委会,《最新商业银行风险管理全书》,金融出版社,2007
2、刘晓星,《VaR与商业银行风险管理》,《现代管理科学》2006年第4期
3、刘明军,《试论商业银行经营风险及防范》,《大众科学》2007年第8期
4、乔埃尔·贝西斯许世清,《商业银行风险管理(现代理论与方法)》,海天出版社
5、汪竹松刘鹰,《商业银行内部控制精析》,中国金融出版社,2007
6、姜文虎,《现代商业银行风险管理与监管》,中国金融出版社,2004
7、车迎新,《商业银行内部控制评价办法实施指南》,中国金融出版社
8、杨华辉,《我国股份制商业银行内部控制理论与设计》,上海财经大学,2006
9、谢荣、钟凌,《商业银行内部控制系统研究》,经济科学出版社,2007
10、宋良荣,《商业银行内部控制》,立信会计出版社
11、李妍,《金融风险识别计量监测管理与内部控制实务全书》,中国科技文化出版社,2005
12、张吉光,《商业银行操作风险识别与管理》,中国人民大学出版社,2005
13、刘原,《股份制商业银行风险评级操作指南》,中国金融出版社,2006
14、常巍,《国有商业银行风险研究》,中国财经出版社,2006
15、刘秋红,《商业银行风险与防范》,中国农业科技出版社,2002
16、于立勇,《商业银行信用风险评估》,北京大学出版社,2007
17、章彰,《商业银行信用风险管理--兼论巴塞尔新资本协议》,中国人民大学,2002年
18、倪锦忠张建友闻玉璧,《现代商业银行风险管理》,中国金融出版社,2004
19、石晓军,《商业银行信用风险管理研究-模型与实证》,人民邮电出版社,2007
20、汪建峰,《商业银行操作风险管理实务》,中国工商出版社,2005
21、卡罗尔.亚历山大,《商业银行操作风险》,中国金融出版社
22、曾康霖,《商业银行经营管理》,西南财经大学出版社,2001
23、间海琪、杨京英,《全球外国直接投资与中国经济发展》,《经济管理文摘》,2001.2
24、杨军,《国有商业银行会计内部控制研究》,现代商业银行导刊.2004(5)
25、唐双宁,《我国商业银行内部控制的建设与监管》,中国金融.2004(4)