商业银行同业业务案例探析

An Analysis of the Interbank Business of Commercial Banks

随着利率市场化进程不断深化、监管力度不断加大和市场竞争愈发白热化,商业银行开始关注同业业务较高的投资收益和较低的监管成本。本文旨在详细解读各类常见交易结构、会计核算、监管成本和业务动机,对其存在的问题进行初步归纳,指出进一步提高监管协调是促进同业业务规范健康发展的重要保障。

Chinese commercial banks have increasingly focused their attention on interbank business, attracted by high yields and low regulatory costs, as they look for ways to cope with intensified competition and interest rate liberalization. In this article, we examine in detail the transaction structure, accounting methods, regulatory cost and business motivation of each kind of business, assessing existing problems and pointing out that regulatory coordination is the key to ensuring the healthy development of this market.