国有商业银行表外业务发展的现状与对策研究

改革开放以来，国有商业银行表外业务的发展取得了长足进步，但是范围还很狭窄，多以金融服务类业务为主，“或有类”业务较少，因此与西方发达国家商业银行相比差距十分明显。具体来说，存在表外业务收入占比偏低、创新能力不足、发展不平衡、管理不规范等问题，究其原因主要包括分业经营管理体制的约束、金融市场环境欠佳、市场交易主体不够成熟、银行体制改革滞后及专业人才与先进技术缺乏等。因此，国有商业银行大力发展表外业务必须深化金融体制改革、尽快实行混业经营制度。统筹规划、强化产品开发，加大科技投入和人才储备力度，实施有效市场营销策略，强化风险防范和金融监管。     

陕西省国有商业银行表外业务发展现状调查

本文通过对国有商业银行表外业务发展现状的调查，分析了银行表外业务发展的风险状况和制约表外业务发展的“瓶颈”因素，并提出了改进措施和建议。     

我国商业银行表外业务发展现状、制约因素和对策

国际上表外业务有狭义和广义之分,狭义的表外业务是指商业银行从事的,按照通行会计准则不计入资产负债表内,不形成现实资产负债,但有可能引起损益变动的业务。广义的表外业务是指所有不在表内反映的业务,可以分为两类:一是或有债权(债务),即狭义的表外业务;二是金融服务类业务,如支付结算、代理与咨询业务、信托业务、租赁业务等。本文论及的表外业务指广义表外业务。近年来,我国商业银行表外业务种类日益丰富,规模也在不断扩大。但与发达国家相比,我国商业银行     

我国商业银行发展表外业务风险与收益的实证研究——基于巴塞尔协议Ⅲ的视角

本文在巴塞尔协议Ⅲ的框架下,运用我国15家商业银行2005—2012年的面板数据,对我国商业银行发展表外业务④的风险与收益进行了实证分析。结果表明,我国商业银行发展金融衍生交易类表外业务的风险较高,收益却较低。在传统表外业务中,金融中介服务类表外业务风险较低,收益较高,且不占用经济资本,商业银行应大力拓展金融中介服务类表外业务收入;担保类、承诺类表外业务总体上收益较低,缺乏资本精细化管理,其中部分担保类表外业务可能风险较高,应纳入损失准备的计提范围。     

商业银行的表外业务管理

开展表外业务是世界商业银行业务发展的趋势。随着我国金融体制改革的不断深入,表外业务也得到了迅速发展。但是由于管理没有跟上,影响了中央银行宏观经济调控手段的实施和商业银行业务规范化的建设。作者认为,要规范商业银行表外业务管理,需要从三个方面加以完善:首先是加强宏观监控,实施资产负债比例管理;其次是加强微观监管措施,规范表外业务行为;第三是加快政府职能转变,强化商业银行自身的约束与发展。作者从分析现有商业银行表外业务发展情况入手,提出了自己的观点。     

关于农业银行发展表外业务的思考

随着我国金融体制改革的不断深入,农业银行要想办成真正的现代化商业银行,在日益激烈的竞争中立于不败之地,就要挖掘潜力,充分发展表外业务,现就如何促进和规范表外业务的发展问题,谈点看法。一、西方商业银行表外业务的范畴及发展趋势表外业务是指不涉及资产负债表上资产与负债金额的变动,但能改变当期损益状况的商业银行所从事的业务经营活动,其实质是在不改变表内资产负债的条件下,扩大银行的资金来源和运用,降低成本,以增加银行的盈利,按照国际巴塞尔委员会的划分.商业银行的表外业务     

新形势下国有商业银行的发展战略

就我国商业银行特别是国有商业银行而言，加入WTO得到的不仅仅是机遇，更多的将是挑战与压力。对此，国有商业银行除了要完善领导体制，强化行业自律，优化资产结构外，还必须在管理体制、业务功能、激励约束、银企关系等方面确立和调整现代国有商业银行的发展战略。     

我国商业银行表外业务风险控制

在表外业务风险管理方面，正视我国商业银行表外业务发展的现状，从资本充足率、信息透明内控机制、规则体系等方面入手，强化表外业务风险控制，使我国表外业务朝着稳健的方向发展。     

商业银行表外业务监管的分析与建议——以邯郸市为例

随着市场经济的快速发展,商业银行的表外业务已经不仅仅局限于传统的存贷款业务,而是发展成包括担保类、承诺类和金融衍生交易等三种类型在内的业务.如何加强管理以防范商业银行表外业务的风险成为当今金融监管机构面临的新课题.本文以邯郸地区商业银行为例,对表外业务的风险与防范进行了分析,提出了相关的政策建议.     

担保类表外融资:被忽视的影子银行

"担保类表外融资"是中国影子银行的重要组成部分。本文通过构建数据集,研究担保类表外融资周期波动的内在机制。研究发现:首先,与发达国家不同,中国商业银行的担保类表外融资业务与普通贷款存在稳定的替代关系。任何影响银行信贷的冲击,都会间接对担保类表外融资产生作用相反的影响。其次,合意贷款政策间接造成了担保类表外融资业务的超常增长,而非"存准率"、"贷存比"等传统监管约束。最后,担保类表外融资业务还受经济波动、业务风险与收益、银行经营水平和市场信用度等因素的影响。     

Short-sale refinancing and price adjustment speed to bad news: Evidence from a quasi-natural experiment in China

Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:     

The China puzzle: Opportunities for accounting research

How can China achieve phenomenal economic growth despite what is considered as 'weak' institutions in market-based economies? Xu(2011) provides a framework to u...     

Aims and Scope

<正>The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to...     

Income smoothing and the cost of debt

The literature on income smoothing focuses on the effect of earnings smoothing on the equity market.This paper investigates the effect of income smoothing on th...     

The case for management history

This article defines the case for treating management history as a discrete subject area, although one closely related to business, accounting, labour, and industrial history. It seeks to concentrate on the nature, process, and practice of management as an activity within the organization, and to argue that it is important that modern British managers understand the intellectual and cultural roots of their profession, since without these they will tend to be swayed by short-term management 'fads'. Within the broad topic there are several identifiable sub-areas for potential exploration, including the comparative historical development of management between different countries, management institutions, managerial careers and labour markets, management structures, management skills, and management thought and theory.     

The life and career of John Spence Ogilvy (1805-71), the first chartered accountant to emigrate to Australia

So far as the available evidence allows, this paper examines the life and career of John Spence Ogilvy, foundation member of the Society of Accountants in Edinburgh in 1854, who emigrated to Melbourne in 1856, but did not play a part in the development of an organized accounting profession in Australia. The paper also attempts to explain the gap of thirty-two years between the formation of the first accounting bodies in Edinburgh and Melbourne.     

Female CFOs and loan contracting: Financial conservatism or gender discrimination? – An empirical test based on collateral clauses

Based on signaling and gender discrimination theory, we examine whether chief financial officer(CFO) gender matters to bank–firm relationships and the designing...     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

<正>The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditin...     

The Impact of IFRS Adoption on an Agribusiness Company's Financial Statements

This fictional case is based on a Canadian public company that produces greenhouse vegetables. Focusing on the differences between International Financial Reporting Standards (IFRS) and Canadian Accounting Standards for Private Enterprises (ASPE), this case provides students an opportunity to (1) apply IFRS in a real world setting; (2) prepare and reconcile financial statements under ASPE and IFRS; (3) analyze the impact of IFRS adoption on key financial ratios; and (4) detect and explain differences in financial statements under ASPE and IFRS through common size analysis.