我國商業(yè)銀行理財(cái)產(chǎn)品風(fēng)險(xiǎn)披露研究
[Abstract]:In this paper, the definition of financial products is defined as: investors as clients, commercial banks as trustees, The operation of a bank with a principal-agent relationship established in accordance with a prior contract based on investment planning and management. On this basis, the paper combs the development course of the financial products market in China. The author thinks that the financial products market has experienced the initial development period, the rapid development, the adjustment period after the financial crisis, and the gradually mature period before and after the financial crisis. By introducing the concept of financial risk, we think that the risk of financial products is the degree of deviation of the agreed rate of return for investors in the process of R & D, sales, investment and accounting of commercial banks, due to the influence of various factors. Is an objective and inexorable uncertainty. On this basis, the risks of financial products are classified as market risk, credit risk, liquidity risk, operational risk, legal risk and reputation risk. Using the principal-agent theory under asymmetric information as the basic theory of this paper, this paper analyzes the performance of principal-agent relationship in the market of financial products and the importance of understanding the principal-agent cost. The conclusion of theoretical analysis is that the market of financial products needs adequate risk disclosure. Based on the investigation data and network data, this paper tries to analyze the present situation of financial product risk disclosure in our country, and thinks that there is the following problem: 1, the risk in product design is not fully disclosed, and the customer risk rating in sales stage is just a formality; 3, failure to establish a complete prior, in the matter, after the information disclosure mechanism, sales links avoid risk 5, deliberately exaggerate the level of income 6, financial product specifications are too complex, sales personnel management loopholes. These problems are not only the problems in the development of the industry, but also the high concern of the society. Faced with the problems of risk disclosure, the development of financial products as laissez-faire can not alleviate the principal-agent conflict, so external intervention is needed to achieve the full and effective disclosure of risk information. This paper introduces the supervision layer of financial management products (CBRC), which was adopted by China Banking Regulatory Commission (CBRC) in 2011, and analyzes the articles on the risk disclosure of financial management products involved in the measures for the Management of Financial products of Commercial Banks one by one. And the impact on risk disclosure activities. This paper finds that the Management method of Financial products sales in Commercial Banks is the system feedback for the development of the financial products industry to a certain stage and the way to solve it. It comprehensively and systematically standardizes the basic principles, system construction, operational norms and legal responsibilities of financial management product sales links, including risk disclosure. Theoretically, it has both macroscopic guiding significance and microcosmic maneuverability. It's a good law. We should pay attention to understanding and practical implementation. Based on a large number of theoretical analysis and conclusion, this paper introduces a practical case, from the investors, commercial banks and the court to analyze the current situation of risk disclosure and supervision. Expand the depth of practical problems and the direction of theoretical research. Finally, some policy suggestions are made in order to perfect the market construction of risk disclosure of financial products in China.
【學(xué)位授予單位】:西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F832.2
【參考文獻(xiàn)】
相關(guān)期刊論文 前10條
1 劉娜;蔣湘伶;;商業(yè)銀行個(gè)人理財(cái)業(yè)務(wù)風(fēng)險(xiǎn)及對(duì)策探析[J];財(cái)政監(jiān)督;2006年19期
2 黃春鈴;;2011~2012年商業(yè)銀行理財(cái)業(yè)務(wù)發(fā)展分析[J];銀行家;2012年02期
3 滕暉;;論我國商業(yè)銀行內(nèi)部評(píng)級(jí)的改進(jìn)[J];經(jīng)濟(jì)研究導(dǎo)刊;2007年09期
4 韓光道;國外商業(yè)銀行風(fēng)險(xiǎn)管理經(jīng)驗(yàn)及其借鑒[J];金融理論與實(shí)踐;2005年05期
5 毛錦;周鵬;蔡淑琴;;商業(yè)銀行信用風(fēng)險(xiǎn)預(yù)警支持模型及其系統(tǒng)[J];金融理論與實(shí)踐;2006年08期
6 鄭志剛;范建軍;;國有商業(yè)銀行公司治理機(jī)制的有效性評(píng)估[J];金融研究;2007年06期
7 胡利琴;李\~;梁猛;;基于組合理論的中國商業(yè)銀行風(fēng)險(xiǎn)整合和資本配置研究[J];金融研究;2009年03期
8 吳水澎,陳漢文,邵賢弟;企業(yè)內(nèi)部控制理論的發(fā)展與啟示[J];會(huì)計(jì)研究;2000年05期
9 張建儒;武美林;;商業(yè)銀行內(nèi)部控制存在的問題及其完善措施[J];財(cái)會(huì)通訊(理財(cái)版);2008年05期
10 高漫月;;進(jìn)一步完善商業(yè)銀行內(nèi)部控制制度的思考[J];全國商情(經(jīng)濟(jì)理論研究);2007年01期
,本文編號(hào):2253633
本文鏈接:http://www.sikaile.net/jingjilunwen/guojijinrong/2253633.html