| 摘要: |
| 2007年次贷危机及2023年欧美银行危机再次爆发与风险治理未获充分重视不无关联。阐明西方公司治理研究视角下风险管理、风险承担及风险治理的基础定义、内在关联及相互影响，提出并初步建立面向中国银行业高质量发展的风险治理理论框架。主要包括：一是银行公司治理具有差异化特征，银行具有良好公司治理的实质和关键是具有良好风险治理，良好风险治理使银行能够决策实施最符合股东利益的风险承担水平；二是银行对于风险与收益的权衡主要基于能够保持最优风险承担水平，有效风险管理使得银行的最优风险承担得以持续执行；三是银行董事会、高管层、风险管理委员会、首席风险官、风险经理队伍等风险治理基础架构的合理配置及权责划分对银行提升风险治理水平，避免出现重大经营财务风险至关重要；四是现阶段推动我国银行业高质量发展应充分重视并综合运用银行风险治理理论，其将在防范应对中小银行风险和提升整体银行业治理水平方面发挥重要作用。 |
| 关键词: 关键词：风险管理；风险承担；风险治理；公司治理 |
| DOI： |
| 分类号:F830.33 |
| 基金项目: |
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| Risk Governance and Bank Performance:Rationalizing Assumptions and Segregating Authority and Responsibility |
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JIANG Tao
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（Bank of Communications,Head-office）
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| Abstract: |
| After the subprime crisis in 2007,research on risk governance has been shown,but the theory of risk governance is far from formed,and the industry is far from paying enough attention to it,which is not unrelated to the outbreak of European and American banking crisis again in 2023.The contribution of this paper is mainly to clarify the basic definition,internal correlation and mutual influence of risk management,risk taking and risk governance from the perspective of Western corporate governance research,and clearly put forward the risk governance theory and application for the high-quality development of China’s banking industry.It mainly includes:first,banks’ corporate governance has differentiated features.The essence and key of banks’ good corporate governance is to have good risk governance,which enables banks to make decisions and implement the level of risk taking that best meets the interests of shareholders.Second,the balance between risk and return is mainly based on the ability to maintain the optimal risk bearing level,and effective risk management enables the optimal risk bearing of the bank to be carried out continuously.Third,the reasonable allocation of risk governance infrastructure such as the board of directors,senior management,risk management committee,chief risk officer and risk manager team and the division of powers and responsibilities are crucial for banks to improve the level of risk governance and avoid major operational financial risks.Fourth,to promote the high-quality development of China’s banking industry at this stage,we should pay full attention to and comprehensively apply the bank risk governance theory. |
| Key words: Key words：Risk Management;Risk Taking;Risk Governance;Corporate Governance |
