CAJ | 학술논문

基于财务指标的监管评级是对银行过去风险管控效果的量化反映，是风险管控的“果”，连续性和动态性不足，难以有效反映银行风险管控能力与业务发展状况的匹配性。本文通过问卷调查，构建了一套客观评价银行风险管控能力的指标体系。基于该指标体系的评价结果表明，银行管理层对风险管控能力起决定性作用，银行员工对风险管控能力的影响也不容忽视，基于财务指标得出的风险管理水平对风险管控的影响低于预期，银行风险管控的原始驱动力正由外部推动向内生需求转化。在此基础上，本文以山东银行业为例，利用该评价体系具体分析了山东银行业风险管控能力与其业务发展的匹配性问题。本文的研究结果对于提升银行风险监管有效性和前瞻性，提升银行的风险管控能力和水平，具有一定的参考价值。
기우재무지표적감관평급시대은행과거풍험관공효과적양화반영，시풍험관공적“과”，련속성화동태성불족，난이유효반영은행풍험관공능력여업무발전상황적필배성。본문통과문권조사，구건료일투객관평개은행풍험관공능력적지표체계。기우해지표체계적평개결과표명，은행관리층대풍험관공능력기결정성작용，은행원공대풍험관공능력적영향야불용홀시，기우재무지표득출적풍험관리수평대풍험관공적영향저우예기，은행풍험관공적원시구동력정유외부추동향내생수구전화。재차기출상，본문이산동은행업위례，이용해평개체계구체분석료산동은행업풍험관공능력여기업무발전적필배성문제。본문적연구결과대우제승은행풍험감관유효성화전첨성，제승은행적풍험관공능력화수평，구유일정적삼고개치。
The regulatory rating method based on financial indicators is a quantitative reflection of the effectiveness of risk management in the past. It is the result of past risk management and lacks continuity and dynamics. Besides, it cannot effectively reflect the matching between capabilities of risk management and business development of banks. In this paper, we construct a scientific evaluation indicator system to objectively evaluate the banks＇ risk management capabilities based on the sample survey. The result of this evaluation shows that the bank managers have decisive effects on the risk management, but the role of the bank employees can not be neglected. It also shows that we underestimate the influence of risk management skills on risk management capability using the financial indicator method, and that the original driving force of the risk management is changing from external demand to internal motive. Based on the conclusions above, we use commercial banks in Shandong province as an example and use this evaluation system to analyze whether the risk management capabilities match the development of the banks. This paper has some reference value in making the regulation of banks more forward looking and effective, and improving the risk management capabilities of banks.