试议商业银行内部控制中的流动性风险管理

Discussion on the Liquidity Risk Management in the Internal Control of Commercial Banks

近年来由于国际经济金融形式的动荡加剧,金融风险层出不穷,银行面临的风险不断呈现出系统性、连锁性和突发性的特征与趋势。而流动性风险是商业银行经营中随时可能出现的风险,也是各种风险损失发生后的最终表现。商业银行流动性风险的发生会严重影响甚至威胁到商业银行的经营、生存和发展,乃至一国的经济运行和政治动荡。因此,只有将其内部控制活动中流动性风险的预测与防范有效的结合起来,商业银行才能在风险和动荡中求得生存和发展。

Due to the increasingly fierce volatility of international economy and finance in recent years,＂ financial risks are emerging. The risk of banks is constantly characterized by systernicness, chains and burstiness. Liquidity risk is a risk of commercial banks that may occur at any time and also the ultimate expression after various risks. The liquidity risk of the commercial banks will seriously affect or even threaten the business, survival and development of the commercial banks, and even the economy operation and political unrest of a nation. Therefore, only the prediction and prevention of the liquidity risk in its internal control activities are effectively combined, can the commercial banks survive and develop in the risks and the unrest.