商业银行表外业务风险因素与防范——基于中国数据样本的扎根理论研究  

Risk Factors and Prevention of Commercial Banks'Off-Balance Sheet Business:A Grounded Theory Research Based on Chinese Data Samples

作　　者：牟杰 冉华庆 闫永波 Jie Mou;Huaqing Ran;Yongbo Yan(Chengdu College of Arts and Sciences,Chengdu 610000,China;Southwest University of Science and Technology,Mianyang 621000,China)

机构地区：[1]成都文理学院,四川成都610000 [2]西南科技大学,四川绵阳621000

出　　处：《财务与金融》2024年第4期59-67,共9页Accounting and Finance

摘　　要：表外业务在为商业银行创造更多利润的同时,也带来了诸多风险。通过扎根理论编码分析,构建商业银行表外业务风险因素模型,并对模型进行深入分析。研究结果显示,商业银行表外业务的风险因素主要涉及表外业务自身、外部监管环境与市场主体三个方面。表外业务自身方面,业务的入口、过程、出口三个阶段分别存在业务入口客户群体结构不佳、业务过程缺陷、业务出口风险增加的问题。外部监管环境方面,存在监管力度不足与监管体系不完善等问题。市场主体方面的风险因素包括:企业内部缺乏有效管理,管理层法律意识淡薄,催生了大量违规的融资行为;商业银行内部风险管理机制不健全,缺乏有效的风险识别及量化工具,导致无法及时实现风险识别;商业银行资产负债表信息失真,干扰了外部监管部门对表外业务的监管。基于上述研究结论,为有效防范表外业务风险,商业银行应清楚认识表外业务自身存在的问题,加强表外业务的全流程管理;监管部门应丰富监管手段,加大监管力度;企业及商业银行等市场主体应优化内部管理机制,杜绝虚构贸易背景等行为,及时、如实地向监管部门汇报风险监控数据及动态。While off-balance sheet business creates more profits for commercial banks,it also brings many risks.Through grounded theory coding analysis,a risk factor model for the off-balance sheet business of commercial banks is constructed and deeply analyzed.The results indicate that the risk factors of off-balance sheet business in commercial banks mainly involve three aspects:the business itself,the external regulatory environment,and market entities.Regarding the off-balance sheet business itself,the three stages of business entry,process,and export face issues such as poor customer group structure at entry,defects in the business process,and increased risks at export.In terms of the external regulatory environment,problems include insufficient supervision and an imperfect regulatory system.For market entities,risk factors include ineffective internal management,poor legal awareness among management leading to illegal financing activities,and inadequate internal risk management mechanisms in commercial banks,which lack effective risk identification and quantification tools,preventing timely risk recognition.Distorted balance sheet information of commercial banks also interferes with external regulators'supervision of off-balance sheet business.Based on these conclusions,to effectively prevent off-balance sheet business risks,commercial banks should clearly recognize the inherent problems and strengthen the entire process management of such business.Regulatory departments should diversify their supervision methods and enhance supervision.Enterprises,commercial banks,and other market entities should optimize internal management mechanisms,eliminate behaviors such as fabricating trade backgrounds,and report risk monitoring data and developments to regulatory authorities in a timely and accurate manner.

关 键 词：表外业务 风险因素 金融监管 内部管理体系 扎根理论 

分 类 号：F830[经济管理—金融学]