摘要
2006年底,中国加入WTO以后金融业五年过渡期到期,外资银行全面进入中国本土市场,与内资商业银行展开竞争,与此同时,中国内资商业银行也努力向国外发展,加强和提高自身风险管理能力是其在国内外市场竞争中取胜的重要因素。另一方面,我国经济发展迅速,人民币升值压力较大,人民银行进行汇率制度改革,完善人民币汇率形成机制,人民币对美元汇率日波动幅度加大。内资商业银行外汇业务风险迅速加大,因此,讨论我国商业银行的外汇业务发展及其风险管理就显得尤为重要和迫切了。
我国商业银行外汇业务风险有其本身的特点。我国商业银行存在的外汇敞口头寸比较大,面临汇率风险较大;由于历史原因遗留下来的政策性外汇业务较多,信用风险控制较少,另外还存在外汇信贷资产质量不高、外币账户过于分散的问题,违规违法行为也时有发生。
目前,我国商业银行的风险管理体制还不完善,普遍存在着风险管理机制缺失、风险管理体系不健全、风险管理基础薄弱的问题,执行力度还有待加强,内部审计机制也不健全;风险管理方法落后,信息技术的运用和系统建设严重滞后,对外汇业务风险的识别、计量、检测和控制能力都有待提升;风险管理的从业人员素质不高,银行创新能力不足。我国商业银行风险管理的外部环境也尚不完善。
为了解决上述问题,我国商业银行可以从以下几点进行改进:借鉴权变理论的基本观点,根据商业银行所处的内外部环境,构建适合本银行外汇业务风险管理的组织体系;采用先进的企业管理理论,理顺外汇业务风险管理流程,强化集中管理,防范同业风险,完善披露制度,加强内部审计和稽核,建立一个全面的风险管理政策体系;采用先进的风险计量方法,设计本土化模型,建立先进的风险计量评价体系;通过全面综合的培训和业绩考核激励机制,提高从业人员素质;提高自身定价能力,增强外汇业务金融创新能力;同时,加强银行外部审计力度,建立成熟的外汇交易市场,监管部门制定相关政策鼓励和支持商业银行创新,监管部门自身也应该提高监管水平。最终,希冀我国商业银行提高自身外汇业务风险管理水平,早日达到巴塞尔协议规定的标准。
By the end of 2006, after China joined in the WTO, a five-year transition period of financial services industry has expired. Many foreign banks gradually entered the domestic market to compete with the domestic commercial banks. At the same time, the domestic commercial banks have also funded efforts to develop abroad. In this process, strengthening and improving their risk management capability is an important factor to win in the domestic and international market competition. On the other hand, with China's rapid economic development and sustained appreciation pressure of the RMB, the People's Bank carried out exchange rate system reform, and increased the fluctuation extent of RMB exchange rate to dollar. Therefore, the business risk quickly increased for foreign exchange business of the domestic commercial banks, and the discussion of the foreign exchange business development and risk management of Chinese commercial banks is particularly important and urgent.
Foreign exchange business risk of Chinese commercial banks has its own characteristics. There are relatively large position of foreign exchange exposure which is facing greater exchange rate risks and more policy foreign exchange business due to historical reasons which is facing greater credit risks. Low quality of foreign exchange credit assets, scattered foreign currency accounts and the behavior of irregularities violations are also in existence.
At present, the risk management system of Chinese commercial banks is not perfect. Because the lack of risk management mechanisms is widely existed, the foundation of risk management system is very weak. And the intensity of the implementation still needs to be strengthened, internal audit mechanisms do not sound, the methods of risk management lag behind, the use of information technology systems lags seriously. The foreign exchange business risk identification, measurement, monitoring and control capabilities have yet to be improved, risk management practitioners quality is not high, and the banks are lack of innovative capabilities. The risk management external environment of Chinese commercial banks is not yet perfect.
In order to solve the above problems, Chinese commercial banks could improve their risk management of foreign exchange business from the following measures. Firstly, from the basic viewpoints of contingency theory, according to the commercial banks in the environment, a risk management organizational system of foreign exchange business should be built. Secondly, using advanced enterprise management theory, straightening out the foreign exchange business risk management processes, a comprehensive system of risk management policies should be established to strengthen centralized management, improve the disclosure system, and strengthen internal audit and inspection. Thirdly, it is important to improve the quality of practitioners and establish an advanced risk measurement evaluation system through a comprehensive training and a performance evaluation and incentive mechanism. The banks should improve their pricing ability and enhance financial innovation ability at the same time. Fourthly, supervisors should constitute relevant policies to encourage and support the commercial banks innovation, and their own management capacity should also be raised. Ultimately, Chinese commercial banks would improve their risk management level of foreign exchange business and achieve the required standards of Basel agreement as early as possible.
引文
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