农业银行全面风险管理研究

近年来，国际国内银行业在建立和完善商业银行风险管理体系的过程中，逐步确立了“全球的风险管理体系、全面的风险管理范围、全员的风险管理文化、全程的风险管理过程和全新的风险管理方法”的风险管理战略，并开始有计划的付诸实践。但在战略实施过程中，也遇到了来自银行的资本金、资产质量、信贷监控系统、风险管理机制、公司治理、产品多元化、业务多元化、收入多元化等多个层面的挑战。实践证明，中国银行业要更好地实现规模、速度、质量、效益的协调统一，顺利实施风险管理战略，就必须在银行内部进行一次综合性的变革，逐步完善科学的风险管理体系，其中不仅包含风险管理内容、管理方式和管理技术的变革，而且包含着管理理念、风险管理机制、管理文化、管理制度、管理组织和管理人才的变革。农业银行的全面风险管理同样也不例外。[第一段]     

我国商业银行风险管理文化的培育和发展

风险管理文化在商业银行的风险管理中具有基础性和关键性地位。本文从商业银行的角度、以企业文化为理论依据,分析了我国商业银行风险管理文化建设的现状,并就如何培育发展我国商业银行风险管理文化提出对策。     

应用金融工程构建现代企业风险管理系统

金融工程是风险管理的有效方式，金融工程的发展和运用提出了新的风险管理理念。分析现代企业风险管理的内涵，并应用金融工程的技术和手段构建现代企业风险管理系统。     

我国保险业在后危机时代的风险管理

美国次贷危机引发的华尔街金融风暴席卷全球,危机延伸到保险业导致美国保险巨头美国国际集团AIG由政府接管,金融危机使得人们更深层次地意识到风险管理对于金融业的重大意义。保险作为一种风险管理方式,其行业自身的风险管理尤为重要。本文借鉴国外保险公司的风险管理策略,并结合我国构建风险管理体系的经验与实际情况,提出关于构建我国保...     

试论商业银行信贷风险

信贷风险管理是商业银行风险管理的核心。以风险管理之基本原理为理论基础。结合国际银行业风险管理的发展历程，针对我国商业银行所面临的信贷风险问题，完整地剖析了商业银行信贷风险的内容及其产生原因，并从信贷风险预测的路径入手，提出了建立有效的商业银行信贷风险管理体系的系统性对策，这对探索中的我国商业银行的风险管理无疑具有重大的理论和现实意义。     

商业银行应加快建立风险管理长效机制

风险管理长效机制是风险管理组织流程、风险管理技术、风险管理化三大部分有机结合的运行机制。我国商业银行需要从体制、理念、技术、化等方面入手，建立风险管理长效机制。     

引进战略投资者对我国商业银行风险管理的分析

本文从商业银行风险管理的角度，说明了商业银行在引进战略投资者对其风险管理的作用，通过对我国商业银行风险管理的分析，对其在这方面的不足提出建议。     

完善我国商业银行风险管理体系的构想

风险管理是现代银行经营管理的核心,完善的风险管理有助于提高商业银行的核心竞争力。本文从我国商业银行风险管理现状出发,参照国外商业银行风险管理的最新发展趋势,提出了完善我国商业银行风险管理体系的建议。     

整体风险管理:提高我国保险业核心竞争力的又一良策

目前，国际上正掀起一股整体风险管理理论探讨和实践应用的热潮。本文综合介绍了整体风险管理思想及其在国际保险业应用和发展状况，并根据整体风险管理思想分析了目前我国保险业存在的问题，指出整体风险管理是提高我国保险业核心竞争力的重要手段。     

全面风险管理框架及其在人民银行应用的研究

风险管理是指通过对风险的识别、分析、评估和处理,以最小的成本为组织获取最大的价值。上个世纪90年代以来,全面风险管理理论和实践蓬勃发展,我国也于2006年发布了《中央企业全面风险管理指引》,要求中央企业根据自身实际情况开展全面风险管理工作。人民银行作为我国的中央银行,随着中央银行职能的转变、新业务的拓展、新系统的使用,面临的风险日益复杂和多样。本文根据COSO委员会对全面风险管理的定义,构建了全面风险管理框架,分析了人民银行全面风险管理存在的问题和不足,并据此提出了构建人民银行全面风险管理框架的建议。     

企业风险管理的分析框架：演进与趋势

2004年的COSO《企业风险管理一整合框架》报告发布以后,COSO--ERM框架成了企业风险管理的标准框架,但是次贷危机中众多金融机构的破产,使得COSO--ERM框架的有效性受到了怀疑。在后危机时代,发展新的风险管理框架成为必然要求。企业风险管理的目标从追求公司（股东）利益最大化转向追求企业利益相关者利益最大化,企业风险管理的内容也从COSO八要素风险管理发展到以经济资本、风险管理要素、结构性金融工具和可持续风险管理为支柱的全面风险管理。     

Development paths of risk management: approaches,methods and fields of application

In the most recent stage of development of modern society, the growing complexity and dynamism of the contexts firms operate in has led to a relentless increase in the level of risk in all areas of firms’ management and activities. For this reason, the discipline and practice of risk management (RM) has taken hold more and more in very different sectors and contexts: from nuclear to supply chain to healthcare. The evolutionary path of RM has followed distinct paths of development that have adopted specific perspectives and, backed by different cultural matrices, led to unique approaches and methods. The aim of this paper is to provide a contribution to the identification and characterization of new paths of development based on a thorough analysis of the academic and managerial literature. This taxonomy can serve as an integrated reference to the RM discipline allowing those who deal with RM to identify and characterize the most suitable paths of development for a given context, within a comprehensive framework. This study can also promote a sort of ‘cross fertilization’ between experts in specific areas of RM as has been the case of clinical RM which draws from the experience gained in the field of complex engineering systems.     

证券公司合规管理体系的现状、问题和对策

合规管理是企业全面风险管理的重要组成部分。近几年国内证券公司违法违规事件频发，系统性风险集中显现，与合规管理机制缺失密不可分。认真研究国内外金融业合规管理状况，加强国内证券公司外部合规法规体系建设，建立公司内部合规检查与监督机制，塑造合规文化，将有助于证券公司的规范经营和持续发展。     

次贷危机后的保险业风险管理问题

2007年美国发生的次级贷危机再次将风险与风险管理的问题摆在了全球金融业面前,而以风险为主营业务的保险业更需要系统思考风险管理对于本行业健康运营的内在意义。本文从风险管理行为动机、非系统性风险的分散、系统性风险的控制三个方面分析了保险业影响危机发生及受到危机冲击的原因,进一步明确了今后保险业风险管理的发展方向,并提出通过建立合理目标、完善信息沟通机制和治理结构等为风险管理提供有效内部支持。     

A proposed enterprise risk management model for health organizations

Health care organizations are environments with high management complexity and subject to a constant exposure to risks. Enterprise risk management (ERM) has been studied and applied in different economic environments with the aim of improving organizational performance. However, the health sector still suffers from a lack of attention in this context, in particular with regard to the need for a high degree of financial transparency and for the establishment of process-orientated management, and this provides the motivation for the study described in this paper. An ERM model for health organizations is proposed, based on a systematic literature review and on seven case studies in Brazilian hospitals. An approach to economic risk assessment using indicators such as the cash flow at risk and the variability of costs and receipts from the proposed model is suggested. The health organizations involved in the case studies all interpret ERM as a source of information contributing to corporate governance, and the indicators listed provide constructive data for improvement-driven decision-making. Given the interest expressed by the organizations involved, further application and validation of the proposed model in subsequent studies is suggested.     

国家开发银行在我国银行间债券市场做市商服务透析

COSO发布的风险管理框架完全适用于企业财务风险管理，是衡量企业风险管理有效性的一个标准。依据此标准，通过对企业财务风险控制体系的评价，在评价的基础上，进行符合性测试，可以确定企业财务风险控制体系的健全程度和得到遵循的程度，进而确定财务风险控制体系是否可以依赖以及可以依赖的程度，以此来发现企业财务风险控制体系的不足。     

Critical success factors associated with the implementation of enterprise risk management

The present research aimed to identify which critical success factors have the most influence on the implementation of Enterprise Risk Management – ERM, taking into consideration the important mission to ensure the survival, growth, and perpetuity of businesses in an environment with strong technology integration, global competition, and political, cultural, and economic contexts. To achieve this objective, a systematic and structured literature review was conducted, making it possible to identify 10 critical success factors for ERM initiatives that were analyzed and detailed, based on the literature findings and consultation with experts.     

Risk perception and risk management in Norwegian aquaculture

This exploratory study seeks to provide empirical knowledge about fish farmers' risk attitudes, risk sources and risk management tools by presenting the results from a survey among Norwegian fish farming companies. The results show that fish farmers think of themselves as only moderately risk averse compared, for instance, to crop and livestock farmers. The most important sources of risk are considered to be future salmon prices, institutional risks and fish diseases, while keeping costs low is the most important risk management tool.     

刍议商业银行操作风险

操作风险成为当前国内银行风险管理的重中之重。针对目前商业银行在操作风险管理中存在的问题，我们应从组织架构、内控体系、监督机制、人力素质等方面进行有效防范，控制操作风险。     

Are required SEC proxy disclosures about the board’s role in risk oversight substantive?

The U.S. Securities and Exchange Commission (SEC) requires companies it regulates to include disclosures about the board’s role in risk oversight in the annual proxy statement to shareholders. The SEC does not mandate specific content or actions that boards should perform as part of their risk oversight responsibilities, leaving the nature of activities and extent of those disclosures to the discretion of the reporting entity. This study examines whether these disclosures contain substantive information reflective of the effectiveness of the organization’s risk oversight. We find that organizations disclosing more specific information (but not simply more information) about board risk oversight practices are associated with firms independently assessed as having the strongest management and governance processes. These findings suggest that these firms use the discretion provided by the SEC’s disclosure rule to provide substantive and potentially value-relevant information for stakeholders about the entity’s risk management processes and board risk oversight activities.