MBA教育中心知识库

摘  要

近年来，随着我国经济持续的发展，金融业也不断的发展创新。在新的经济形式下商业银行面临的环境在不断的变化，各种各样的风险也纷纷踏至，而在现阶段，银行面临的主要风险就是财务风险，尤其城市商业银行等这类规模较小的银行，其抗风险能力较弱，所以财务风险的管理更为重要。目前，商业银行在财务风险管理和预防方面有了一定的成果和经验，但是因为不断变化的外部环境，使得银行财务风险呈现出新的特点，而且城市商业银行作为我国重要的区域性银行在国内发展时间相对较短，受地区限制性较大，在财务风险管理方面与大型商业银行差距较大。因此银行的财务风险管理既要与时俱进，又要具体问题具体分析。

本文以甘肃银行为例，利用对比分析法，分析其存在的财务风险，并从不同角度给予对策建议。首先，对商业银行财务风险的概念和种类，财务风险评估的相关方法，以及财务风险管理的理论进行概述，为全文奠定了理论基础。其次，简单介绍了甘肃银行的发展概况和财务状况，通过分析，发现其在财务风险管理方面的问题，从成立以来，甘肃银行规模扩张很快，业务发展迅速，只用了六年时间完成了在香港主板的上市，其发展速度在全国城市商业银行中名列前茅。但是过快的发展也带来了很多问题：贷款规模过大，不良资产较高，流动性较弱，盈利能力不足，人员素质水平不高等。运用对比分析法，结合甘肃银行近两年的财务报告及相关部门公布的财务指标，对甘肃银行的财务风险管理进行综合分析评价，最终得出以下结论：甘肃银行应该加强资产质量的管理，提高流动性水平，同时还要完善内部控制制度，提高从业人员队伍的建设。

Abstract

In recent years, as the our countyr’s economy continues to grow, the financial industry is also constantly developing and innovating. In the new economythe, environment faced by commercial Banks is constantly changing, all kinds of risks are also step to, and at this stage, the main risk that banks face is financial risk, smaller banks such as city commercial banks in particular, which have a weak ability to resist risk, so the financial risk management is more important. At present, Commercial banks have made some achievements and experience in financial risk management and prevention, but the bank's financial risk presents new characteristics because of the changing external environment, and as an important regional bank in China, city Commercial Bank has a relatively short development time in China, have more restricted by region, there is a big gap between them and large commercial banks in financial risk management. Therefore, the bank's financial risk management should not only keep up with the Times, but also analyze specific problems.

Taking Gansu Bank as an example in this paper, Using Comparative Analysis to analyse the existing financial risks, and  gives  suggestions  from  different  angles. First of all, this paper summarizes the notions and types of financial risk in commercial banks, Financial Risk Assessment of the relevant methods, as well as financial risk management theory, which laid a theoretical foundation for the full text. Secondly, this paper briefly introduces the development and financial situation of Gansu Bank, through the analysis, identify problems with financial risk management, since it was founded, Gansu Bank has expanded quickly, business is booming, It only spent six years to list on the main board in Hong Kong, the speed of its development in the country's city commercial banks among the best. However, the rapid development has also brought about many problems: The loans are too big, higher non-performing assets, weak liquidity, lack of profitability and low quality of personnel. Using comparative analysis method, combined with the financial report of Gansu Bank in recent two years and the financial indicators published by the relevant departments, comprehensive analysis and evaluation of Financial Risk Management of Gansu Bank, and finally conclude that Gansu Bank should manage asset quality, improve the level of liquidity, In the meantime, perfect the internal control system, Improve the construction of the staff.