人民币汇率变动视角下我国商业银行的汇率风险管理  

Exchange Rate Risk Management of Commercial Banks of China from the Perspective of RMB Exchange Rate Changes

作　　者：谢非[1] 陈利军[1] 秦建成[1] 

机构地区：[1]重庆理工大学,重庆400050

出　　处：《重庆理工大学学报（社会科学）》2010年第3期50-53,58,共5页Journal of Chongqing University of Technology（Social Science）

摘　　要：人民币汇率的变动从银行资本金充足率、资金账户和交易账户、外汇资产和负债错配、不良贷款上升和信誉损失,以及外汇理财业务等方面对我国商业银行汇率风险管理产生影响。为了更好地应对人民币汇率变动给商业银行带来的影响,一方面,要完善我国银行监管的法律法规,加强商业银行汇率风险外部监管,培育和完善外汇衍生品市场;另一方面,商业银行自身要增强汇率风险管理意识,大力引进和培养专业人才,建立完善的汇率风险管理体系和商业银行风险管理信息系统,增强汇率风险识别、计量和监控能力,提高金融衍生品的定价能力和创新水平。The importance of the exchange rate risk management on the operation and management of China＇s commercial banks becomes increasingly evident. This article observes that the changes in the RMB exchange rate will lead to five major risks about China＇s commercial banks： the impact on the bank capital adequacy ratio, the impact on the financial accounts and transaction accounts, the risks of foreign currency assets and liabilities mismatch, the risks of non-performing loans rise and credibili- ty loss of commercial banks, as well as foreign exchange financial business risks. In order to better re- spond to those impacts generated from changes in the RMB exchange rate on commercial banks, on the one hand, China＇ s banking supervision laws and regulations must be improved, the external su- pervision of commercial banks＇ exchange rate risk management must be strengthened, and the foreign exchange derivatives market should be cultivated and improved, and on the other hand, China＇s commercial banks must strengthen their awareness of the exchange rate risk management, and introduce and cultivate professionals, and establish a sound exchange rate risk management system, improve the commercial bank~ risk management information systems, enhance capabilities on identification, measurement and monitoring of China＇s commercial banks＇ exchange rate risk management, and improve the pricing capabilities and innovation levels of financial derivatives.

关 键 词：人民币汇率 商业银行 汇率风险 外汇风险敞口头寸 

分 类 号：F832[经济管理—金融学]