关于境内商业银行外币资金汇率风险管理的思考

文章试图为化解商业银行的客户外币融资需求持续旺盛与外币存款余额常年低位徘徊之间的矛盾提供办法和思路，即商业银行可以通过构建一个外汇组合提高自有外汇资金的收益，主动管理自有外币资本金汇率风险。这需要明确以下三个问题：构建此外汇组合的目的、评价此组合的标准和构建组合的方法。在此过程中，要注意兼顾风险和收益的均衡，确定收益核算口径和收益评价标准。

Suggestions for managing exchange rate risk in domestic commercial banks

This article seeks to propose ways to resolve the conflict between the persistently strong demand for foreign currency financing by commercial bank＇s clients and the balance of foreign currency deposits constantly remaining at a low level. The suggestion is that commercial bank may establish a FX portfolio to increase the returns of its FX funds and manage exchange rate risks of its foreign currency capital. For this purpose, the following three issues need to be specified： the objective for establishing the FX portfolio, the cdteda for evaluating the portfolio and the method to establish the portfolio. In the process, attention must be paid to the balance between risks and returns and the determination of revenue accounting specifications and evaluation standards.