商业银行中间业务内部控制和风险监督机制【外文翻译】 .doc

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1、外文翻译原文Intermediate business of commercial banking supervision and internal control riskMaterial Source: Author:Jeremy Siegel1 Commercial banks among the categories and characteristics of business risksIntermediate business risk is that commercial banks in the middle of business, due to changes in ob

2、jective circumstances or subjective decision-making mistakes, which led to its assets, income and the possibility of loss of credit and so on. Relative to the business in terms of assets and liabilities of commercial banks a lower risk of intermediate business, but the benefits and risks is always a

3、ccompanied, in the middle business to commercial banks will generate substantial benefits, it also brings risks. The middle of the risks inherent in business into reality when the risk to banks will be causing irreparable damage. Thus, commercial banks in the development of intermediate services new

4、 business, we must adhere to business development and risk prevention, the principle of attaching equal importance to strengthen the internal operations of the middle management and risk control, risk prevention and management measures into the scope.Commercial banks are more varieties of intermedia

5、ry business, personality quite different, in the middle also has a diversity of business risk characteristics. In the middle of all types of business, in addition to the use of a pure substance, and technological advantages provided by the nature of financial intermediation, auxiliary and service bu

6、siness there is no risk, the other more or less at risk. From the risk point of view, commercial banks, intermediary business can be divided into: First, with the middle containing the nature of business, such as financial derivatives, credit operations, bills acceptance services, etc; Secondly, pur

7、e fee-based businesses, their risk is very small, but may have associated risks, such as proxy services, consultation and evaluation services, machine services and other intermediary services; The three, with the middle of portfolio risk business, such as credit cards in a variety of risks.Relative

8、to assets, liabilities, business, commercial banking intermediary business risks are the following characteristics:First, the transparency of the poor. A number of intermediary business in the financial statements could not get a true reflection of the existing information is difficult to fully refl

9、ect the scale and quality of intermediate business, business transparency, drop, leading to financial regulators difficult to understand the full scope of business banking and evaluate its results of operations, it is difficult for the middle of commercial banks to conduct effective supervision of o

10、perational activities and management.Second, the risk diversification among the banks various businesses. Intermediate business is diversified business, commercial bank credit, financing, credit cards, international finance, accounting, information, computers and other departments and the middle bus

11、iness-related, risk points are more difficult to prevent risks. Again, a larger degree of freedom. Many middle business without financial regulations to carry out the strict limits, especially the middle class of financial derivatives business, the majority do not need the corresponding capital rese

12、rve fund, no size restrictions, as long as the parties to the transaction approved, you can reach certain business agreements, so that easy to stimulate the expansion of intermediary business, a huge potential risk, in the international incidents had occurred due to derivative trading losses caused

13、by a series of huge events, such as the British Barings Bank incident, the Japanese Daiwa Bank incident, the Japanese Sumitomo storm, etc.2 Supervision of commercial banks to intermediate business risksThe financial regulatory authorities, the bank must take a holistic look at the middle of the busi

14、ness risks and risk concentrations of intermediary business operations to undertake a comprehensive evaluation and oversight.(A) Uniform standards for intermediate business accounting system Existing accounting standards do not reflect the intermediary business for the purpose of the balance sheet o

15、f medicine, especially when the emergence of financial derivatives can not determine its market value, the traditional accounting of account can not be early detection of these intermediate business risks. The Western worlds financial regulatory authorities to change this situation, have indicated t

16、hat the middle of the business as soon as possible a unified accounting standards. In September 1990, the British Bankers Association and the Irish Bankers Federation published in the International Banks Intermediary Business Accounting Practice Recommendations, is by far the intermediate business o

17、f banks accounting practices of the most authoritative works on the area. (B) For certain intermediate business to develop specific rules and regulations For certain intermediate business to develop specific rules and regulations can improve the effectiveness of monetary policy. France provides off-

18、balance sheet commitment to the project be subject to liquidity constraints, if the note issuance facilities arranged by the banks, and its solvency ratio requirements for 5%, if it is arranged by a non-banking institutions, and its debt service capacity ratio defined as 25%. The U.S. financial regu

19、latory authorities have developed derivatives disclosure program, requires financial institutions to disclose every quarter of a related derivatives trading methods, trading profit and loss amount and the amount of detailed information.3 Commercial banks intermediate business risk control(A) Improve

20、 the intermediate business regulations and operating procedures Commercial Bank for each type of business in the middle of important risk points, develop a detailed regulatory frameworks and the constraints and restrictions on the risk areas prone to focus on prevention. Commercial banks are require

21、d to improve the regulations and operating procedures of intermediate services, from the middle of the basic institutional guarantee for the safety of business activities, each department must be based on superior line of handling the authorization in strict accordance with the procedures provided f

22、or manual operation for all kinds of intermediate services, Auditing audit department and the higher authorities are carried out according to operating manuals for its inspection and supervision. (B) To strengthen the basis for the middle of business risk management The basis for the strengthening o

23、f intermediary business risk management intermediate business of commercial banks improve risk management system is an important, including the following aspects: 1. Insist on the customers credit evaluation system, such as a longer term loan guarantees and commitments should be on a regular basis (

24、3 months, six months or a year) to renegotiate terms of the contract in order to reduce credit risk. 2. To develop protective provisions, authorized the sale of audit evidence, ask for payment of a bond or mortgage. 3. Reasonably determine and adjust the price of intermediate business of commercial

25、banks according to customers credit rating and business risk factors for a commission. For example, in the United States, short-term and good quality standby letters of credit secured by the amount of business rate of 25-50 basis points; a long time, poor-quality rate of 125-150 basis points. 4. Emp

26、hasis on front-end trading and back office management combination. Intermediary Business managers not only to manage the front-end trading, but also to strengthen the background of the settlement, management reporting system, strengthen management, trading, clearing three separate systems. (C) The u

27、se of intermediate business of risk management techniques 1. To establish the risk of Computer control system. Bankers Trust, in this respect successful experience. Bankers Trust, intermediate business (especially derivatives) is the key to the global management of comprehensive information and cont

28、rol system, which includes daily monitoring system, computer information and decision-making system, through mathematical models to senior management to provide the latest market changes, the latest technologies and product information to help them market trends, decided to capitalization, only the

29、loss limits and liquidity limits. 1994, from February to May the international market due to a sudden increase in U.S. interest rates and a sharp adjustment, complete computer control system was successful in helping Bankers Trust, to reduce the losses in the derivatives markets. 2. Asset portfolio

30、management. Portfolio management, through portfolio diversification to manage the risk of intermediary business in order to profit through some assets to offset losses in other assets obtained by the overall profitability. Has a portfolio more, the risk smaller. (D) adhere to the middle of business

31、self-regulatory system Chinas commercial banks insist on the middle of business self-regulatory system is to establish and improve the operational risk management system in the middle of an important part, mainly including the following aspects: First, the existing sub-sector management model, and c

32、onsciously accept the supervision of the Peoples Bank, strictly business scope, the field of normative business. Second, the current intermediate business relatively high degree of credit risk guarantees, bills acceptance, discount and other businesses should be treated as loans for strict managemen

33、t, mutatis mutandis, credit management approach to the implementation, in the event risk, we must hold those responsible accountable. Third is to uphold the legality of the agreement compliance. Many are based on intermediate business in the form of commission or agency to carry out, while the two s

34、ides agreement is a basic link in the middle of the business, clients can not be handled verbally indicated that the basis for business, commercial banks should adhere to the contract in writing of, and delegate credentials rigorous examination. Fourth, the agency business is not to insist on the pr

35、inciple of customer advance payments. Pay the business the first payment, and then pay the; collection of business first collection of funds, before being settled. The same time, customers of both economic disputes and banks are not allowed to intervene.译文商业银行中间业务内部控制和风险监督机制资料来源: 作者：杰里米西格尔 一、商业银行中间业

36、务的种类和风险特征 中间业务的风险是商业银行在经营过程中，由于客观环境或主观决策的失误，导致其资产、收入和信贷损失等可能的变化。相对于资产和负债，商业银行中间业务的风险较低，但收益和风险总是伴随着，中间业务给商业银行带来可观的好处的同时也带来了风险。商业中固有的风险变为现实中的银行风险时，将造成无法弥补的损害。因此，在商业银行发展中间业务新业务时，我们必须坚持业务发展和风险预防原则，并重点加强中层管理和风险控制，风险防范和管理措施的内部运作所涉及的范围。商业银行中间业务的越来越多的种类，其产品特点也具有多样性，因此中间业务也有风险特征的多样性。在所有的中间业务类型中，除了使用纯物质和纯技术优势

37、提供金融中介服务，辅助及服务业务没有风险外，其他都具有或多或少的风险。从风险的角度来看，商业银行中间业务可分为：第一，用是否含有中间业务的性质分析：如金融衍生工具，信贷业务，票据承兑业务等中间业务；其次，纯收费业务，其风险很小，但可能有相关的风险，如代理服务，咨询和评估服务，机械服务和其他中介服务的风险；其三，与中间投资组合形成风险的经营活动，比如信用卡所存在的各种各样的风险。 相对于资产、负债、商务、商业银行中间业务风险存在以下特点: 首先，透明度的缺乏。一些中介业务的财务报表数字可能没有得到现有信息的真实反映，难以完全反映中间业务的规模和质量。 中间业务透明度的下降，导致金融监管机构难以监

38、测商业银行，不能充分发挥评估商业银行经营成果的能力，因此我们很难对商业银行中间业务活动的风险进行有效的监督和管理。第二，中间业务的风险分散遍布在商业银行的各项业务中。中间业务是多元化的业务，商业银行信贷、融资、信用卡、国际财务、会计、信息、计算机和其他部门都和中间业务相关联，导致更加难以防范风险。同样，很大的自由度也是中间业务风险扩大的原因。 许多中间业务没有经济法规进行严格的限制，尤其是金融衍生产品业务，对于中产阶级来说，大多数人并不需要相应的资本公积金，没有大小限制，只要交易各方同意批准，就可以完成一定的商业协议，这样容易刺激中间业务的扩大，造成一个巨大的潜在的风险。如在国际环境中由于衍生

39、品交易所造成损失的一系列重大事件，如英国巴林银行事件，日本大和银行事件，日本住友风波等等二、 监督商业银行中间业务风险金融监督管理机关，银行必须在经营风险和经营浓度集中的中间业务中寻找到一个整体进行综合评价和监督。 1、 建立中间业务核算统一标准现有的会计核算标准不能反映出对资产负债表上的中间业务的良性作用，尤其是当出现金融衍生工具不能决定的市场价值时，传统的会计帐号不能于早期及时发现这些中间业务的风险。西方世界的金融监管当局希望改变这种局面，研究表明必须尽快统一中间业务的会计准则。1990年9月，英国银行家协会和爱尔兰银行家联合会发表的“关于国际银行中间业务会计实务的若干建议”，是到目前为止

40、商业银行开展中间业务会计领域的最权威的著作。 2、制定中间业务发展的具体规则和法规对于某些中间业务制定具体的规则和法规，可以提高货币政策的有效性。法国提供资产负债表外项目的承诺，受到流动性约束，如果是票据发行便利的银行安排的，其偿付能力为5的比例要求；如果它是由非银行金融机构安排的，其债务服务能力比定义为25。美国金融监督管理机构已经开发出衍生品披露程序，要求金融机构每季度披露相关的衍生产品交易方式，交易损益金额及数量的详细信息。三、 商业银行中间业务风险控制1、完善中间业务规章和操作规程商业银行针对每一个重要风险点的中间业务类型，制定了详细的规管框架对风险进行约束，对容易出现高风险的领域则以

41、限制预防为主。商业银行要完善法规和中介服务作业程序，用中间业务的基本制度保障贸易活动的安全，各部门必须根据处理的程序规定，严格按照上级行的授权，手动操作的各类中介服务，审计部门和上级审计机关也要依法检查和监督商业银行中间业务操作手册。 2、加强基础中间业务管理提高商业银行中间业务的风险管理制度是加强基础中间业务管理的一个重点，包括以下几个方面： （1)坚持对客户的信用评价体系，如较长期的贷款担保和承诺应定期（三个月，半年或一年）需重新谈判合同条款，以减少信贷风险。 （2)发展保护性条款，授权审计证据销售，索要保证金或抵押金。 （3)合理确定和调整中间业务的价格。根据客户的信用评级和商业风险因素

42、以收取佣金。例如在美国，短期、优质备用信用证的金额所担保的业务量为25-50个基点；长期、劣质的则为125-150个基点。 （4)注重前端交易和后台管理相结合。中介业务经理不仅要管理前端交易，也要加强结汇、管理报告制度背景，加强管理，交易，结算三个独立的系统。3、 对中间业务的风险管理技术的使用 （1)建立计算机控制系统风险。美国信孚银行在这方面的成功经验使其相信中间业务(尤其是衍生产品)是成功的关键。全球管理的综合信息和控制系统，包括日常监控系统、计算机信息和决策系统，通过数学模型为高级管理人员提供最新的市场变化，最新的技术和产品资料来帮助他们决定市场趋势，决定对资本，只有亏损限额和流动性限

43、制。1994年，从2月持续至5月国际市场由于美国利率的突然增加，而大幅调整，完整的计算机控制系统在成功地帮助美国信孚银行减少在衍生品市场损失。 （2)资产组合管理。投资组合管理，通过投资组合多样化来管理中间业务的风险，以便通过一些资产利润来抵消由整体盈利能力获得的其他资产的损失。有一个投资组合，其风险更小。 4、坚持中间业务的自我监管制度中国的商业银行坚持业务自律监管制度，是建立和完善中间业务的风险管理系统的一个重要组成部分，主要包括以下几个方面：首先，改进现有的分业管理模式，并自觉接受人民银行的监督，严格经营范围，规范业务领域。其次，目前的中间业务有相对较高的信用风险担保，票据承兑，贴现等业务的风险程度应该被严格的管理，比照信贷管理办法来实施，在事件的风险面前，我们还必须使责任人负责。再次，要坚持遵守该协议的合法性。很多是基于在执行委员会或代理中间业务的形式来进行，而协议是双方在中间业务的基础环节，客户不能办理口头表示，在此业务的基础上，商业银行应坚持以书面合同，委托凭证进行严格审查。最后，代理业务是不是坚持以客户预付款的原则。缴纳营业首付款，然后支付，结算业务之前，第一个闲散资金集合。同时，双方经济纠纷，银行的客户不得干预。