金融理论与实践
金融理論與實踐
금융이론여실천
Financial Theory and Practice
2014年
3期
59~64
,共null页
商业银行 资产负债 货币错配 风险应对
商業銀行 資產負債 貨幣錯配 風險應對
상업은행 자산부채 화폐착배 풍험응대
commercial bank; balance sheet; currency mismatch; risk response
随着人民币汇率形成机制的不断完善,汇率双向波动幅度逐步扩大,外汇敞口头寸的变化导致商业银行面临的货币错配风险逐步显现.通过对中国工商银行、招商银行等11 家商业银行资产负债错配的典型案例分析,剖析了商业银行资产负债表净值、损益表和现金流量表对汇率变动的敏感性,并进一步阐述了资产负债错配的影响因素及可能的风险,在此基础上提出了在汇率市场化加速波动背景下防范货币错配风险的措施.
隨著人民幣彙率形成機製的不斷完善,彙率雙嚮波動幅度逐步擴大,外彙敞口頭吋的變化導緻商業銀行麵臨的貨幣錯配風險逐步顯現.通過對中國工商銀行、招商銀行等11 傢商業銀行資產負債錯配的典型案例分析,剖析瞭商業銀行資產負債錶淨值、損益錶和現金流量錶對彙率變動的敏感性,併進一步闡述瞭資產負債錯配的影響因素及可能的風險,在此基礎上提齣瞭在彙率市場化加速波動揹景下防範貨幣錯配風險的措施.
수착인민폐회솔형성궤제적불단완선,회솔쌍향파동폭도축보확대,외회창구두촌적변화도치상업은행면림적화폐착배풍험축보현현.통과대중국공상은행、초상은행등11 가상업은행자산부채착배적전형안례분석,부석료상업은행자산부채표정치、손익표화현금류량표대회솔변동적민감성,병진일보천술료자산부채착배적영향인소급가능적풍험,재차기출상제출료재회솔시장화가속파동배경하방범화폐착배풍험적조시.
Abstract With the further market of RMB exchange rate formation mechanism, exchange rate’two-way floating amplitude expand gradually, the risk of commercial banks’currency mismatch alsoincrease. Through the analysis of six commercial banks’balance sheet, the paper analyzed the exchangerate sensitivity of net balance sheet, income statement and cash flow statement, and further expoundsthe factors influencing the asset liability mismatch and the possible risk. On this basis, the paperput forward suggestion to strengthen risk prevention against this background of Exchange rate fluctuationsincrease.
