试论国内中小银行流动性风险监管体系的重构  

On the Reconstruction of Domestic Small and Medium-sized Banks'Liquidity Risk Supervision System

作　　者：张凯[1] Zhang Kai

机构地区：[1]中国刑事警察学院经济犯罪侦查学院

出　　处：《当代会计》2020年第18期7-9,共3页Contemporary Accounting

基　　金：辽宁省社会科学规划基金项目“互联网金融法律规制与监管研究”(项目编号:L15CFX006);辽宁省教育厅2020年人文社科项目“中小银行流动性风险及防控对策研究”部分研究成果。

摘　　要：商业银行的基本功能是通过吸收存款来发放贷款,借助存贷款的期限错配和资金的杠杆化运作来完成金融市场资金需求的优化配置。在商业银行的经营过程中,借短贷长的期限错配特征使得商业银行天然存在着发生流动性风险的可能性。本文通过流动性风险类型化分析,深入研究国内中小银行流动性风险存在的问题,并提出在监管理念、监管方式及监管指标等方面重构具有适配性的中小银行流动性风险监管体系的策略。The basic function of a commercial bank is to make loans by absorbing deposits,and use the maturity mismatch of deposits and loans and the leveraged operation of funds to complete the optimal allocation of financial market funding needs.In the business process of commercial banks,the mismatch of short-term loans and long-term maturity makes it possible for commercial banks to have liquidity risks.Through the analysis of liquidity risk types,this paper makes a deep study of the problems existing in the liquidity risk of small and mediumsized banks in China,and proposes strategies for restructuring an adaptive liquidity risk supervision system for small and medium banks in terms of supervisory concepts,supervision methods and supervisory indicators.

关 键 词：中小银行 流动性风险 适配性 监管体系 

分 类 号：F832.3[经济管理—金融学]