我国商业银行制度风险防范研究
摘要
金融是现代经济的核心，而商业银行则是金融体系的中坚力量。加入wTO
后，我国商业银行所面临的最大忧虑就是制度风险问题，因此，对我国商业银
行制度风险的管理和防范研究具有重大的理论和现实意义。本文通过对金融制
度基本理论的明确阐述，它包括：金融组织理论分析、金融市场体系理论分析、
金融监管制度理论分析和金融制度创新理论分析四个方面的内容；结合当前转
轨时期我国商业银行的特点，逐一对我国商业银行风险的生成机理、制度风险
的涵义及特点、商业银行制度风险表现以及商业银行制度风险的各种因素进行
了分析；同时还对美国、德国商业银行制度的主要方面进行比较研究，包括商
业银行的类型和名称、外部组织形式、业务经营制度、存款保险制度和商业银
行的发展趋势；以及对美国、英国、日本三国的金融监管制度进行了较详细的
分析；并在此基础上结合我国实际，分析了我国可从中得到的有益借鉴和启示；
根据以上分析，得出我国商业银行制度风险产生的根源在于我国特有的产权制
度、组织制度、资本制度和法人治理制度等。为了防范和化解我国商业银行的
制度风险必须从消除这种风险产生的制度基础入手，通过制度创新来有效防范
银行风险，本文提出了若干相关防范措施，包括：加速国有产权的分散化重组、
改革国有独资商业银行的组织制度、改革与建设资本制度和建立现代商业银行
法人治理制度等。
Finance iS the core of contemporary economy,and commercial banking iS the
principal part of finance system．After China j oined the WTO，the biggest problem
which commercial banks of our country encounter has been the problem of system
risks．Therefore．the research on managing and keeping away the commercial
banking system risks of Our country has great academic and practical significance．
By expatiating the basic theories of financial system．which includes the theoretic
analysis of four aspects：financial organization．financial market system．financial
supervision system and financial system innovation．together with the characteristics
of commercial banks of Our country in the transitional period．the Paper analyzes the
~eneration mechanism of the commercial banking system risks of our country．the
defnition and characteristics of system risks，the behavior and the various factors of
the commercial banking system risks．one by one．At the same time．the main aspects
of American and German commercial banks．which include the type and appellation
of commercial banks，the exterior form of organization。the dealings management
system．the deposit insurance system and the development current of commercial
banks，are compared．In addition，the financial supervision systems of America，
British and Japan are studied in detail．Based on the above analyzing combined with
the situations in our country,the beneficial reference’and inspiration that we can draw
are analyzed．Then it Can be concluded that the origins from which the commercial
banking system risks of Our country derive exist in the peculiar property right system，
organization system，capital system and juridical person system of our country,etc．
Therefore．to prevent and solve the commercial banking system risks of OUr countrY,
we should begin with eliminating the system sources that result in risks．and keep
away the banking risks effectively by innovating the system．In this paper,several
precaution measurements are also proposed．including accelerating decentralized
regrouping of country,owned property,reforming the organization system of the
commercial banks monopolized by the COlintry,reforming and constructing capital
system，establishing modem iuridical person system of commercial banks，and SO on．
后，我国商业银行所面临的最大忧虑就是制度风险问题，因此，对我国商业银
行制度风险的管理和防范研究具有重大的理论和现实意义。本文通过对金融制
度基本理论的明确阐述，它包括：金融组织理论分析、金融市场体系理论分析、
金融监管制度理论分析和金融制度创新理论分析四个方面的内容；结合当前转
轨时期我国商业银行的特点，逐一对我国商业银行风险的生成机理、制度风险
的涵义及特点、商业银行制度风险表现以及商业银行制度风险的各种因素进行
了分析；同时还对美国、德国商业银行制度的主要方面进行比较研究，包括商
业银行的类型和名称、外部组织形式、业务经营制度、存款保险制度和商业银
行的发展趋势；以及对美国、英国、日本三国的金融监管制度进行了较详细的
分析；并在此基础上结合我国实际，分析了我国可从中得到的有益借鉴和启示；
根据以上分析，得出我国商业银行制度风险产生的根源在于我国特有的产权制
度、组织制度、资本制度和法人治理制度等。为了防范和化解我国商业银行的
制度风险必须从消除这种风险产生的制度基础入手，通过制度创新来有效防范
银行风险，本文提出了若干相关防范措施，包括：加速国有产权的分散化重组、
改革国有独资商业银行的组织制度、改革与建设资本制度和建立现代商业银行
法人治理制度等。
Finance iS the core of contemporary economy,and commercial banking iS the
principal part of finance system．After China j oined the WTO，the biggest problem
which commercial banks of our country encounter has been the problem of system
risks．Therefore．the research on managing and keeping away the commercial
banking system risks of Our country has great academic and practical significance．
By expatiating the basic theories of financial system．which includes the theoretic
analysis of four aspects：financial organization．financial market system．financial
supervision system and financial system innovation．together with the characteristics
of commercial banks of Our country in the transitional period．the Paper analyzes the
~eneration mechanism of the commercial banking system risks of our country．the
defnition and characteristics of system risks，the behavior and the various factors of
the commercial banking system risks．one by one．At the same time．the main aspects
of American and German commercial banks．which include the type and appellation
of commercial banks，the exterior form of organization。the dealings management
system．the deposit insurance system and the development current of commercial
banks，are compared．In addition，the financial supervision systems of America，
British and Japan are studied in detail．Based on the above analyzing combined with
the situations in our country,the beneficial reference’and inspiration that we can draw
are analyzed．Then it Can be concluded that the origins from which the commercial
banking system risks of Our country derive exist in the peculiar property right system，
organization system，capital system and juridical person system of our country,etc．
Therefore．to prevent and solve the commercial banking system risks of OUr countrY,
we should begin with eliminating the system sources that result in risks．and keep
away the banking risks effectively by innovating the system．In this paper,several
precaution measurements are also proposed．including accelerating decentralized
regrouping of country,owned property,reforming the organization system of the
commercial banks monopolized by the COlintry,reforming and constructing capital
system，establishing modem iuridical person system of commercial banks，and SO on．
引文
1 万红.美国金融管理制度和银行法.中国金融出版社,1987
2 谭秉问译.美国中央银行的宏观管理.中国金融出版社,1987
3 S.carron.Reforming the Bank Regulatory Structure.1998
4 P.M.sweezy.The Theory of Capitalist Development.2000
5 文硕.世界审计史.中国审计出版社,1990
6 汤云为等译.蒙哥马利审计学.中国商业出版社,1990
7 李若山.论审计与社会经济权责结构.中国财政经济出版社,1991
8 张亦春等.中国金融机构与管理.中国社会科学出版社,1991
9 中华人民共和国财政部及中国人民银行.金融企业会计制度.1993
10 W.T.Newlyn.The Financing of Economic Development.1999.
11 N.Maxwell&B.Mcfarlance. China's changed Road to Development.1999
12 A.E.Sametz.Fmancial Development and Economic Growth.1982
13 崔建民.审计法答疑.中国审计出版社,1994
14 秦荣生.受托经济责任论.东北财经大学出版社,1994
15 kabir.The Off-Balance Sheet Banking Risk of Large U.S.Commercial Banks.1993
16 李若山.审计学.辽宁人民出版社,1998
17 孟龙.市场经济国家金融监管比较.北京：中国金融出版社,1995
18 Wuffli,P.A.Systemic Aspects of Risk Management in Banking and Finance:Comment Swiss Journal of Economics and Statistics,December 1995
19 董大胜.政府审计.北京：中国审计出版社,1998
20 王华庆.中国银行业监管制度研究.北京：中国金融出版社,1998
21 Park,Tab,H.Risk Management of Real Estate: The Case of Real Estate Swaps Journal of Real Estate Finance and Economics,November1995
22 王一林.转轨时期中国商业银行风险研究.北京：中国社会科学出版社,2001.1
23 陈光.现代商业银行外部审计与风险监管.北京：中国发展出版社,2001.1
24 黄金老.利率市场化与商业银行风险控制.《经济研究》,2001.1
25 Fama,Eugene,E.Banking Regulation in the Theory of Finance
26 Jonathan R.Macey and Geofrrey P.Milliee, Little Banking Law and Regulation,Brown and Company,1992
27 Edited by Ragl Cinsella,Internal Controls in Banking,John Wiley of sons Inc,1995
28 范恒森.金融制度学探索.中国金融出版社,1999
29 Richard Dale Woodhead The Regulation of International Banking,
Faulkner Ltd.Cambridge 1984
30 Kenneth Spong Banking Regulation ,Federal Reserve Bank of Kanson City 1990
31 Hay,Jonathan Incomplete Markets and Commodity,linked Finance in Developing Countries
32 郭世邦.转型时期国有商业银行制度风险研究.北京：财政经济出版社,1999
33 Hellwig,Martin,F. Systemic Aspects of Risk Management in Banking and Finance
34 林志军.西方审计理论与事物.北京：中国审计出版社,1998
35 Minehan,Cathy,E. Managing Risk in the '90s:What Should You Be Asking about Derivatives New England Economic Review, Sept.Oct.1995
36 Bael,Author Recent developments in international inter bank
relations,Bank for Internatioanal Settlements,1992
37 AndrewS.Carron Reforming the Bank Regu;atory Structure,The Bankings Institution,1984
38 许健.银行监管国际惯例.中国金融出版社,1994
39 王军,周晓鸣.巴塞尔协议实施后的中国金融业.中国经济出版社,1993
40 财政部注册会计师协会.注册会计师专业标准与管理制度.中国政法大学出版社,1993
41 宫著铭,刘小林.联邦德国金融管理体制与法规.中国金融出版社,1989
42 中华人民共和国审计署外事司.世界各国政府审计.中国审计出版社,1998
43 林志军,苏锡嘉.西方审计学.厦门大学出版社,1988
2 谭秉问译.美国中央银行的宏观管理.中国金融出版社,1987
3 S.carron.Reforming the Bank Regulatory Structure.1998
4 P.M.sweezy.The Theory of Capitalist Development.2000
5 文硕.世界审计史.中国审计出版社,1990
6 汤云为等译.蒙哥马利审计学.中国商业出版社,1990
7 李若山.论审计与社会经济权责结构.中国财政经济出版社,1991
8 张亦春等.中国金融机构与管理.中国社会科学出版社,1991
9 中华人民共和国财政部及中国人民银行.金融企业会计制度.1993
10 W.T.Newlyn.The Financing of Economic Development.1999.
11 N.Maxwell&B.Mcfarlance. China's changed Road to Development.1999
12 A.E.Sametz.Fmancial Development and Economic Growth.1982
13 崔建民.审计法答疑.中国审计出版社,1994
14 秦荣生.受托经济责任论.东北财经大学出版社,1994
15 kabir.The Off-Balance Sheet Banking Risk of Large U.S.Commercial Banks.1993
16 李若山.审计学.辽宁人民出版社,1998
17 孟龙.市场经济国家金融监管比较.北京：中国金融出版社,1995
18 Wuffli,P.A.Systemic Aspects of Risk Management in Banking and Finance:Comment Swiss Journal of Economics and Statistics,December 1995
19 董大胜.政府审计.北京：中国审计出版社,1998
20 王华庆.中国银行业监管制度研究.北京：中国金融出版社,1998
21 Park,Tab,H.Risk Management of Real Estate: The Case of Real Estate Swaps Journal of Real Estate Finance and Economics,November1995
22 王一林.转轨时期中国商业银行风险研究.北京：中国社会科学出版社,2001.1
23 陈光.现代商业银行外部审计与风险监管.北京：中国发展出版社,2001.1
24 黄金老.利率市场化与商业银行风险控制.《经济研究》,2001.1
25 Fama,Eugene,E.Banking Regulation in the Theory of Finance
26 Jonathan R.Macey and Geofrrey P.Milliee, Little Banking Law and Regulation,Brown and Company,1992
27 Edited by Ragl Cinsella,Internal Controls in Banking,John Wiley of sons Inc,1995
28 范恒森.金融制度学探索.中国金融出版社,1999
29 Richard Dale Woodhead The Regulation of International Banking,
Faulkner Ltd.Cambridge 1984
30 Kenneth Spong Banking Regulation ,Federal Reserve Bank of Kanson City 1990
31 Hay,Jonathan Incomplete Markets and Commodity,linked Finance in Developing Countries
32 郭世邦.转型时期国有商业银行制度风险研究.北京：财政经济出版社,1999
33 Hellwig,Martin,F. Systemic Aspects of Risk Management in Banking and Finance
34 林志军.西方审计理论与事物.北京：中国审计出版社,1998
35 Minehan,Cathy,E. Managing Risk in the '90s:What Should You Be Asking about Derivatives New England Economic Review, Sept.Oct.1995
36 Bael,Author Recent developments in international inter bank
relations,Bank for Internatioanal Settlements,1992
37 AndrewS.Carron Reforming the Bank Regu;atory Structure,The Bankings Institution,1984
38 许健.银行监管国际惯例.中国金融出版社,1994
39 王军,周晓鸣.巴塞尔协议实施后的中国金融业.中国经济出版社,1993
40 财政部注册会计师协会.注册会计师专业标准与管理制度.中国政法大学出版社,1993
41 宫著铭,刘小林.联邦德国金融管理体制与法规.中国金融出版社,1989
42 中华人民共和国审计署外事司.世界各国政府审计.中国审计出版社,1998
43 林志军,苏锡嘉.西方审计学.厦门大学出版社,1988
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