日本银行业资产负债管理的历史演进及启示

日本银行业的历史经验显示,资产负债管理应注重导入全面风险管理理念并构建、完善管理流程与组织体制;近年来,日本银行业在运用资产负债管理系统应对巴塞尔协议Ⅲ、国际财务报告准则时,重视数据积累与整备以及合理设计系统架构和管理方法。中国银行业当前正面临着利率市场化、金融国际化问题,与日本银行业在20世纪80年代所处背景非常相似,外部监管环境变化也与日本大致相同,因此,日本银行业资产负债管理的历史经验对中国银行业构建资产负债管理体系具有积极的参考意义。

Asset- Liability Management of Japanese Banking Industry: Development and Implications

The development of the Japanese banking industry shows the importance of the comprehensive risk management as well as the well-designed process and organizational structure for asset-liability management(ALM).Japanese banks has emphasized data collection and the design of system structure and management approach in recent years,to respond to Basel Ⅲ and International Financial Reporting Standards.The Chinese banking industry is currently facing the interest rate deregulation and the financial internationalization.These problems and the changing external regulatory environment are similar to the Japanese background in the 1980s.The Japanese experience in ALM has positive implications for the Chinese banking industry.