商业银行是经营货币的特殊行业，是一个高风险行业。不同于普通的工商 企业，商业银行通过资金运营获取利润收益，具有运营大量资金的特殊性。因 而，商业银行财务风险渗透在经营发展过程中的各个环节，是银行风险在其价 值层面的具体体现，对商业银行的利润存在重要影响。财务风险管控稍有偏差 就会给商业银行造成巨大损失，重视经营过程中的财务风险问题对商业银行的 经营管理来讲显得至关重要。 本文主要以建设银行甘肃分行为研究对象，首先，学习和探讨国内外财务 风险研究发展趋势，明确我国商业银行财务风险现状。其次，分析相关财务风 险管理理论，同时，审慎确认商业银行财务风险特征及分类，进而发现建设银 行甘肃分行财务风险管理中存在的问题。通过逐层分析建设银行甘肃分行财务 风险管理的问题成因，最后，提出相应的财务风险管理改进建议，为未来一段 时间建设银行甘肃分行财务风险管理的发展提供支持。 本文通过分析建设银行甘肃分行财务风险管理的实际情况，挖掘其中存在 的问题，旨在为其财务风险管控找到更好的应对策略，提升对财务风险的规避 和预警能力。 关键词，商业银行，财务风险，风险管理，AHP 层级分析MBA 学位论文 作者，范振宇 建设银行甘肃分行财务风险管理策略优化研究 II A STUDY ON OPTIMIZING FINANCIAL RISK MANAGEMENT STRATEGY OF GANSU BRANCH OF CHINA CONSTRUCTION BANK Abstract Commercial bank is a special industry of managing currency and a high-risk industry. Unlike ordinary industrial and commercial enterprises, commercial banks gain profit through capital operation, which has the particularity of operating a large amount of capital. Therefore, the financial risk of commercial banks penetrates into every link in the process of operation and development, which is the concrete embodiment of bank risk in its value level and has an important impact on the profits of commercial banks. A slight deviation in financial risk management and control will cause huge losses to commercial banks. It is very important for commercial banks to pay attention to financial risks in the process of operation and management. This paper focuses on the research object of Gansu branch of CCB. First of all, it studies and explores the development trend of financial risk research at home and abroad, and clarifies the current situation of financial risk of commercial banks in China. Secondly, it analyses the relevant financial risk management theory, and at the same time, carefully confirms the characteristics and classification of financial risk of commercial banks, and then finds out the problems existing in the financial risk management of Gansu Branch of Construction Bank. By analyzing the causes of the financial risk management problems of the Gansu Branch of the Construction Bank step by step, the paper finally puts forward corresponding suggestions for improving the financial risk management, which will provide support for the development of the financial risk management of the Gansu Branch of the Construction Bank in the future. By analyzing the actual situation of the financial risk management of Gansu Branch of CCB, this paper excavates the existing problems in order to find a better response strategy for its financial risk control and enhance its ability of avoiding and early warning financial risks. Keyword:Commercial bank, Financial Risk,Risk Management, AHPMBA 学位论文 作者，范振宇 建设银行甘肃分行财务风险管理策略优化研究 目 录 中文摘要.................................................I Abstract ................................................ II 第一章 引言 ..............................................1 1.1 研究背景 ....................................................1 1.2 研究意义 ....................................................2 1.3 研究内容及方法 ..............................................2 1.4 国内外研究现状及趋势 ........................................4 第二章 相关理论概述 ......................................7 2.1 商业银行财务风险 ............................................7 2.2 商业银行财务风险管理理论 ...................................10 第三章 建设银行甘肃分行财务风险现状分析 .................14 3.1 建设银行及甘肃分行简介 .....................................14 3.2 建设银行甘肃分行财务状况基本分析 ...........................16 3.3 建设银行甘肃分行财务风险管理现状 ...........................20 第四章 建设银行甘肃分行财务风险管理存在的问题 ...........33 4.1 资本风险管理及结构存在弊端 .................................33 4.2 资产质量风险管理流程欠完善 .................................37 4.3 流动性风险管理缺乏必要措施 .................................39 4.4 盈利形式缺乏变化 ...........................................41 第五章 建设银行甘肃分行财务风险管理策略优化建议 .........43 5.1 财务风险管理优化原则 .......................................43 5.2 优化资本管控及结构 .........................................44 5.3 强化资产质量监管及运营 .....................................46 5.4 提升流动性管理能力 .........................................50 5.5 加强银行自身盈利能力 .......................................52 5.6 优化财务风险评价体系 .......................................54 第六章 结论及展望 .......................................57 6.1 结论 .......................................................57MBA 学位论文 作者，范振宇 建设银行甘肃分行财务风险管理策略优化研究 6.2 展望 .......................................................58