中文摘要
随着股份制改造以及综合经营的趋势,我国商业银行股权结构円益多元化,
金融控股公司逐渐形成,关联交易频繁发生,交易金额大,涉及业务范围广,同
时,外部监管越来越严格,而且监管规定不一,使得商业银行面临较高的关联交
易风险,其中,主要是合规风险。如何避免受到处罚,防止财务和声誉损失,依
法合规经营,控制关联交易合规风险,确保审慎、稳健经营,成为商业银行风险
管理的重要课题。本文综合运用案例分析、比较分析等方法,以A银行为例,对
商业银行关联交易合规风险进行分析,以信息不对称理论、交易成本理论、全面
风险管理理论为基础,对照其关联交易现状,指出面临的合规风险,对风险成因
进行分析,并从培rr&好的合规文化、建立关联交易制度动态管理机制、开展关
联方风险评级、提高信息化管理水平、设立“防火墙”等方面提出可操作性、实
用性强的建议
首先,本文简要介绍了选题背景、意义及研究对象、研究方法等。其次,概
述关联交易相关规定,分析了信息不对称理论、交易成本理论、全面风险管理理
论与关联交易之间的关系,为后文分析提供理论依据。再次,结合商业银行综合
经营现状,分析了关联交易的类型和特征,为进一步分析奠定基础。再次,以A
银行为例,结合其关联交易现状,分析关联交易合规风险表现形式,然后从合规
意识、制度管理机制、管理方式、技术手段、风险隔离措施等方面分析了风险成
因。最后,针对商业银行关联交易面临的合规风险,提出了管理建议。应高度重
视关联交易合规风险,从高层做起,建立“合规人人有责”的合规文化。在制度
制定方面,动态跟踪监管规则的变化,形成制度更新、完善机制,确保制度制定
的合规性、适应性、有效性。针对当前商业银行关联交易未实现精细化管理的问
题,创新性地提出幵展关联方风险评级,探索精细化管理的新方法,另外,本文
还探讨了关联交易管理信息系统功能设计问题,建议将关联交易管理嵌入业务流
程,实现风险全过程管理
关键词:商业银行;综合经营;关联交易;合规风险
ABSTRACT
With the joint-stock reform, as well as consolidated operating, diversified
shareholding structure of China's commercial banks, become a financial holding
company, the frequent occurrence of connected transactions, transaction amount,
involving a wide range of business. At the same time, the external strict supervision,
regulations and regulatory bodies connected transactions inconsistent, so that
commercial banks face a higher risk of connected transactions, including compliance
risk. How to avoid being punished, control connected transactions, to ensure that the
bank's prudent and sound management, risk management of commercial banks. Papers
integrated use of empirical analysis, comparative analysis, A bank, for example,analyze
compliance risks connected transactions of commercial banks, Asymmetric Information
theory, transaction cost theory, a comprehensive risk management theory based,
connected transaction management status quo, against the commercial banks that
compliance risks facing the risk causes and from foster good compliance culture, the
establishment of a the associated trading system dynamic management mechanism to
carry out the rating of the related parties to improve the information management level
aspects operability, practical recommendations.
First, the paper briefly describes the background, meaning and object of study,
research methods. Second, the definition of a related party, the concept of Connected
transactions and compliance risks, analysis of Asymmetric Information theory,
transaction cost theory, a comprehensive risk management theory, provide the basis for
the analysis of risk management. Again,combined with the current situation, the type
and characteristics of the connected transactions, and to lay the foundation for further
analysis. Again, A bank, for example, the combination of management status, system
construction, the fairness of connected transactions, critical risk point control situation,
the information disclosure of connected transactions, analysis of risk form of expression,
from the awareness of compliance, and system management mechanisms, management
way, the technical means to analyze the root cause of problems. Finally, for the
compliance risks faced by the connected transactions of commercial banks, compliance
start from the senior establish compliance everybody's business culture of compliance,to ensure the validity of the system implementation. In institutional development,
should be dynamic tracking changes in the prescribed form a system update, improve
the mechanism to ensure the adaptability of the system to develop. To draw customers
credit rating,current commercial bank management enough fine, innovative way to
carry out the rating of related party and explore fine new methods of risk management
connected transactions, to explore the design ideas of the management information
system of connected transactions, management of connected transactions embedded in
business processes, the whole process of management of the risk of connected
transactions.
Key Words: Commercial Banks; Consolidated Operating; Connected Transactions;
Compliance Risk