我国商业银行表外业务的属性、风险与监管研究

The Nature, Risk and Regulation of Off-balance-sheet Business of Commercial Banks in China

进入新世纪以来,无论是在国外还是国内,商业银行表外业务都得到了迅速发展。与国外商业银行的表外业务相比,我国商业银行的表外业务发展尚不够成熟,对表外业务基本特征与跨界定义难以把握,对不断涌现的新型业务模式难以理解,以及现有会计准则对规范表外业务存在的滞后性,都对深刻理解表外业务造成了障碍。此外,银行出于自身利益不断扩张表外业务的内在动力,认识表外业务的客观困难,以及计量方面的难题都使得表外业务积累了一定的风险。基于此,应将完善会计准则作为首要任务,通过改进风险管理和加强风险监管的结合,实现表外业务的稳健发展。

Since entering the new century, the off-balance-sheet business of commercial banks has increased quickly both in China and abroad. Compared with that of the foreign commercial banks, the off-balance-sheet business of China＇ s commercial banks is far from mature. Obstacles for reaching a deep understanding of off- balunce-sheet business is obvious, such as the difficulty of grasping the essential feature and trans-boundary definition, understanding the emerging new business models, and the lagging of the existing accounting standards for catching up the off-balance-sheet business development In addition, the internal impetus for the banks to expand their off-balance-sheet business in their own interest, the objective difficulties of understanding off- balance-sheet business, and the difficulty of measurement difficulties all raise the risk of off-balance-sheet business. As a result, in order to realize the steady development of the off-balance-sheet business, the perfection of accountant standards should be taken as the primary task; and risk management and risk supervision should be improved,