Q城市商业银行财务风险评价
摘要
经济与金融共生共荣，金融业肩负着为经济社会发展和人民群众生产生活提供
高质量金融服务的使命。作为金融业的主体，银行业的发展质量对我国金融体系的
调整优化具有举足轻重的作用。银行业一旦出现重大经营风险，将会冲击金融系统
的稳定性，对经济发展造成严重伤害。美国花旗银行主席曾说：“银行的主要工作
就是管理财务风险。”这句话直观地说明了财务风险管理在银行业风险控制工作中
的重量。城市商业银行通常公司治理不健全，资本来源渠道少、人才科技等软实力
不足，导致其规避和抵抗财务风险的能力严重滞后于行业领先水平，比大型商业银
行更容易遭受财务风险的威胁。Q银行自身具有城市商业银行的重要风险特征，需
要准确认识其财务风险隐患，有针对性地加以应对。
本文共有六个章节，首先，第一章提出了研究的背景、意义、研究现状等。第
二章阐述了城商行财务风险相关的概念与基础理论，包括效用理论、委托代理理论、
全面风险管理理论、权衡理论。第三章对 Q银行现状及问题进行了分析，对银行概
况、财务风险治理架构、采取的措施、现状和问题等予以阐述。第四章从 Q银行财
务数据出发，结合行内人员的专业意见，将现时数据与行业同期和历史表现、监管
标准相比较，从而识别财务风险。第五章是对 Q银行财务风险进行评价。根据专家
评价意见，明确对 Q银行财务风险评价所使用的具体指标，然后使用层次分析法，
计算得出各项指标在 Q银行整体财务风险中所占的权重，得出评价结果。第六章是
财务风险控制策略。本章根据评价结果，按照风险的重要程度，为 Q银行的财务风
险管理的提升及改善，从盈利能力、管理水平、流动性、资产质量和资本充足五个
角度，有针对性地提出努力方向和工作思路，促使其财务风险应对更加规范有效，
从而帮助 Q银行健康发展，并且在一定程度上维护地方的金融稳定，也希望能够为
其他城市商业银行风险控制工作提供经验借鉴。
关键词：银行财务风险层次分析法风险控制

FINANCIAL RISK EVALUATION OF
Q CITY COMMERCIAL BANK
ABSTRACT
Economy and finance coexist and prosper together. The financial industry shoulders
the mission of providing high-quality financial services for economic and social
development and people's production and life. As the main body of the financial industry,
the development quality of the banking industry plays an important role in the adjustment
and optimization of China's financial system. Once there is a major operational risk in the
banking industry, it will impact the stability of the financial system and cause serious
harm to economic development. The chairman of Citibank once said, "the main job of
banks is to manage financial risks." This sentence intuitively illustrates the weight of
financial risk management in banking risk control. Urban commercial banks usually have
imperfect corporate governance, few capital source channels and insufficient soft power
such as talent and technology, resulting in their ability to avoid and resist financial risks
seriously lagging behind the industry-leading level, and are more vulnerable to the threat
of financial risks than large commercial banks. Bank Q itself has the important risk
characteristics of urban commercial banks. It needs to accurately understand its potential
financial risks and deal with them accordingly.
This paper consists of six chapters. Firstly, the first chapter puts forward the research
background, significance, research status and so on. The second chapter expounds the
concepts and basic theories related to the financial risk of urban commercial banks,
including utility theory, principal-agent theory, comprehensive risk management theory
and trade-off theory. The third chapter analyzes the current situation and problems of Q
bank, and expounds the bank overview, financial risk governance structure, measures
taken, current situation and problems. The fourth chapter compares the current data with
the same period, historical performance and regulatory standards of the industry, so as to
identify financial risks. The fifth chapter evaluates the financial risk of bank Q. According

to the expert evaluation opinions, clarify the specific indicators used in the financial risk
evaluation of bank Q, and then use the analytic hierarchy process to calculate the weight
of various indicators in the overall financial risk of bank Q and obtain the evaluation
results. The sixth chapter is the financial risk control strategy. According to the evaluation
results and the importance of risk, this chapter puts forward the direction and work ideas
for the improvement of Q bank's financial risk management from the perspectives of
profitability, management level, liquidity, asset quality and capital adequacy, so as to
promote its financial risk response to be more standardized and effective, so as to help Q
bank develop healthily and maintain local financial stability to a certain extent, It also
hopes to provide experience and reference for the risk control of commercial banks in
other cities.
KEY WORDS: banks financial risk analytic hierarchy process risk prevention
。。。以下略