风险管理、内部控制与国有商业银行海外上市

Risk Management, Internal Control and Listing State-Owned Commercial Banks on Overseas Markets

本文探讨了风险管理、内部控制与国有商业银行海外上市的关系。共分四个部分:一、关于银行风险的几个基本问题;二、关于银行风险的监管要求;三、关于公司治理和内部控制的监管要求;四、关于国有商业银行完善风险管理、内部控制制度的几点建议。第一部分是本文的分析框架;第二、第三部分是从该分析框架的角度对上市监管要求进行的阐述;第四部分是结合分析框架和监管要求,对国有商业银行风险管理改革提出的建议。本文的基本论点是,满足海外上市监管要求是国有商业银行海外上市需达到的最低要求;制定并实施与自身业务战略相适应的风险战略,将直接影响国有商业银行的股票投资价值。

The present paper is devoted to the relationship between risk management, internal control and listing of state-owned commercial banks in overseas markets in four parts: 1). Some basic problems about banking risks; 2). Regulatory requirements on banking risks; 3). Regulatory requirements on corporate governance and internal control and 4). Some suggestions on improving the system of risk management and internal control in state-owned commercial banks. In the first part, an analytical structure of the paper is laid out; in the second and third parts, the regulatory requirements on listing are illustrated and in the fourth part, suggestions are offered on the reform of risk management of state-owned commercial banks based on the analytical structure and regulatory requirements. The conclusion is that satisfying the regulatory requirements on listing overseas is prerequisite for state-owned commercial banks to get listed abroad and formulating and implementing the risk strategy in tandem with their own business strategies will have a direct bearing on the value of stocks of state-owned commercial banks.