进入经济新常态以来，金融风险是目前经济形势下显著且突出的重大风险。 农村商业银行是我国银行业体系的重要组成部分，主要是以服务“三农”、服务 县域、服务小微和服务社区为市场定位。2014 年 H 农村商业银行经历信用社改 制转型后，历史遗留问题突出，管理经验不足，风险防控体系建立较晚且不完善， 在日益激烈的行业竞争中，与其他商业银行有着较大差距。因此，改制不久的 H 农村商业银行急需建立完善、高效的风险防控体系。 本文以 H 农村商业银行为案例，结合相关文献及基础理论指导，运用案例分 析法，深入分析 H 农村商业银行现有财务风险防控体系及财务风险防控中出现的 问题。为了解决现有问题，本文运用骆驼评价体系从资本充足性、资产质量、管 理水平、盈利性水平、流动性水平五个维度对 H 农村商业银行财务风险进行指标 分析，通过资本充足率、不良贷款率、资产利润率等具体数据分析对 H 农村商业 银行财务风险防控现状进行评价。本文将运用骆驼评价体系前后的风险防控体系 进行比较分析，总结经验，从而针对 H 农村商业银行财务风险防控提出相关建议。 望以此提高农村商业银行财务风险防控水平，完善财务风险防控体系，提高农村 商业银行金融服务水平，为广大农民群众、小微企业等提供更高效、更便捷、更 安全的金融服务。 关键词：农村商业银行；财务风险；骆驼评价体系I ABSTRACT Since entering the new economic normal, financial risks have become the most prominent and significant major risks. Rural commercial banks are an important part of China's banking system, targeting the “three rural”, serving county, serving small and serving communities. After the transformation of the credit cooperatives in the rural commercial banks in 2014, the problems left over from history were outstanding, the management experience was insufficient, and the risk prevention and control system was established late and imperfect. In the increasingly fierce competition in the industry, there is a big gap with other commercial banks. Therefore, it is urgent for the rural commercial banks that have been reformed to establish a sound and effective risk prevention and control system. This article takes H rural commercial bank as a case, combined with relevant literature and basic theoretical guidance, using case analysis method, in-depth analysis of H rural commercial banks existing financial risk prevention and control system and financial risk prevention and control problems. In order to solve the existing problems, this paper uses the camel evaluation system to analyze the financial risks of rural commercial banks from five dimensions: capital adequacy , asset quality, management level, profit level and liquidity level, through capital adequacy ratio and non-performing loan ratio. Specific data analysis such as asset profit rate evaluates the status of financial risk prevention and control of rural commercial banks in H. This paper will use the risk prevention and control system before and after the camel evaluation system to conduct comparative analysis and summarize the experience, so as to provide suggestions for the prevention and control of financial risks of rural commercial banks in H. It is hoped that this will improve the financial risk prevention and control level of rural commercial banks, improve the financial risk prevention and control system, improve the financial service level of rural commercial banks, and provide more efficient, convenient and safer financial services for the majority of farmers and small and micro enterprises. KEYWORDS:rural commercial bank; financial risk ;camel evaluation system1 目录 第一章 绪论............................................. 1 第一节 研究背景与研究意义......................................1 一、研究背景...............................................1 二、研究意义...............................................2 第二节 文献综述................................................2 一、国外文献综述...........................................2 二、国内文献综述...........................................4 三、文献评述...............................................6 第三节 研究方法与研究思路......................................6 一、研究方法...............................................6 二、研究思路...............................................7 第四节 本文的创新与不足........................................8 一、本文的创新.............................................8 二、本文的不足.............................................8 第二章 相关概念与理论基础.............................. 10 第一节 相关概念界定...........................................10 一、农村商业银行..........................................10 二、财务风险..............................................10 三、骆驼评级体系..........................................11 第二节 相关基础理论...........................................12 一、全面风险管理理论......................................12 二、委托代理理论..........................................12 三、信息不对称理论........................................13 第三章 H 农村商业银行财务风险现状分析 .................. 14 第一节 H 农村商业银行概况 .....................................14 第二节 H 农村商业银行财务风险现状分析 .........................15 一、H 农村商业银行财务风险现状 ............................152 二、H 农村商业银行财务风险评价 ............................18 三、H 农村商业银行财务风险成因分析 ........................19 第四章 基于骆驼评价体系的 H 农商行财务风险分析与防控.... 21 第一节 资本充足性指标分析与控制...............................21 一、资本充足性指标分析....................................21 二、资本充足性风险防控措施................................23 第二节 资产质量指标分析与控制.................................23 一、资产质量指标分析......................................23 二、资产质量风险防控措施..................................25 第三节 管理水平分析与控制.....................................26 一、管理水平现状分析......................................26 二、管理水平风险防控措施..................................29 第四节 盈利性水平指标分析与控制...............................30 一、盈利性水平指标分析....................................30 二、盈利性风险防控措施....................................31 第五节 流动性水平指标分析与控制...............................31 一、流动性水平指标分析....................................31 二、流动性风险防控措施....................................33 第五章 研究结论与建议.................................. 34 第一节 研究结论...............................................34 一、研究结论..............................................34 二、研究展望..............................................34 第二节 相关建议...............................................35 一、资本来源多样化........................................35 二、多种方式提升资产质量..................................35 三、完善公司治理结构，提高运作效率........................35 四、细分目标市场，提高中间业务收入........................36 五、加强流动性风险管理....................................36