新巴塞尔协议与银行操作风险管理——以外汇业务为例的分析  

New Basle Accord and Bank Operational Risk Management——Analysis Taken Foreign Exchange Transactions as Example

作　　者：钟伟[1] 霍冉[1] 

机构地区：[1]北京师范大学金融研究中心,北京100037

出　　处：《河南金融管理干部学院学报》2004年第4期5-9,共5页Journal of Henan College of Financial Management Cadres

摘　　要：合意的外汇交易流程应当包含七大步骤 :交易前的准备、交易信息的获取、确认、净额轧差、清算、往来账户调整和会计 /金融控制 ,银行应采取各种防范措施控制各个步骤的风险点。目前 ,国内银行业交易账户的风险管理仍然是相当粗糙的 ,应尽可能落实新巴塞尔委员会关于交易账户风险监管的要求 ,以提高我国银行业的风险管理水平。Desirable foreign exchange transactions procedure should consist of seven steps: preparation for pre transaction; confirmation, acquisition of transaction information, net margin balancing off, settlement accounts, vostro/nostro accounts reconciliation and accounting/financial control. Banks must control the risk point in each steps by various protection measures. At present, risk management on transaction accounts in domestic banking is rather underdeveloped, it’s compulsory to implement the requirement of New Basle Committee on transaction accounts risk supervision so as to improve risk management level in China banking industries.

关 键 词：新巴塞尔协议 风险管理 风险监管 操作风险 外汇业务 

分 类 号：F831.1[经济管理—金融学]