试论银行表外业务监管体系策略安排

An Discussion of the Regulation System Arrangement on Bank's Off-Balance Sheet Items

我国表外业务起步晚、发展缓慢,表外业务的监管在很多方面都与国际惯例存在较大差距,监管观念、手段及措施严重滞后。这极大制约了作为银行利润增长点和同外资银行竞争焦点的表外业务的发展。面对这一问题,我国应借鉴国外银行业表外业务监管的先进经验,从商业银行内部控制及中央银行外部监督两方面共同着手,强化商业银行的表外业务监管,使我国表外业务朝着稳健的方向发展。

The development of off-balance sheet items in China is slow, so there exists great gap comparing the international practice in the regulation of off-balance sheet items, and the concept and measures fall behind greatly. This largely restricts the development of the off-balance sheet items which act both as the bank's profit point of growth and the competitive focus with foreign banks. Facing this problem, China should use for reference the advanced nations' experiences in off-balance sheet regulation, strengthen the internal control of the commercial banks and the outer regulation of the central bank in order to make the off-balance sheet items march in the healthful direction.