摘要
文章研究金融机构风险管理现代机制整体框架的三个主要组成部分:内部控制机制、对冲机制和经济资本配置机制及其相互关系。这三大机制在内容上相互补充,在技术上相互支持和配合,共同实现金融机构价值增长和核心竞争力提高的根本目标。该文建议我国金融机构当前股份制改革进程中风险管理长效机制的建设要以这三大机制构成的三位一体为基础,以内部控制机制建设为重点,协调发展对冲机制和经济资本配置机制。
This paper studies the integrated framework for modern systems of financial institutions＇ risk management, which is composed of internal control system, hedging system and economic capital allocation system. The three complementary systems are interacted and jointly contribute to the final goal of increasing f＇rrm value and core competitiveness of financial institutions. Based on these insights, it is suggested that Chinese financial institutions＇ long-term effective risk management systems, which are to be established during the course of shareholding reform, be based on the trinity framework, internal control system be emphasized and the other two systems be developed in a coordinated way.
出处
《国际金融研究》
CSSCI
北大核心
2007年第6期42-49,共8页
Studies of International Finance
关键词
内部控制
对冲
经济资本配置
全面风险管理
Internal Control
Hedging
Economic Capital Allocation
Risk Management.
