(完整word版)《商业银行经营与管理》重点难点汇总

1、.oou._.shol pi三a-o-e.110119 *1，01 so on ue monsnse n eiuctn.，the istbkhmen o m acdnt e pot ng syBmo » suuen ou of heca . scoos mlynot be 6. . o - patmns use s -en S t pipaan-o cpae in ibalos as as aaalg in oh. s_k-ihut ovaof he Corel a ，-eceO he nernaeannns. hri. dsWidn. cae s ad a - aey o spor

2、tey reai Ind lemoin o e nue tha ta ches and st1| e an Ie -nes Ind acles ae sae andn Oder to e nsue no - l Schois -ens. tm cpae in ibalos a.i ng or ng Uudnt s ' halaa» n wih n a n hur o aHr； ss as aaalg in oh. s_hygo-h.uigtu>n，- and diak-ihut ovaha nai oal (prS not 7 o pn or milil ocu_.o

3、. aai .s IHo- t- "p e n eisce >hohe r ensue. . . as- p peappeaa ne s o e ppot re pot . Ie a . to a Bnreor n r piae. a - .at ona - n -a p oie sain. a to-sh p pe o，es Go n sal - conea aadeof te etinaC - e. shol ppina pas cone wtouo naton Whut heapppoal o reaean _ pa . may ogaies_ opapae n I_ I

4、 acod ng o te lnt 4ekeang .isaarr m aooal - da.esaeon dn so on 7os malet ng n sstm 1 t - ppi ni pals t - reponibly o schol yshol yuner he de o Pesdnt seu. wok eadng g pThe had ea cer o te l -de tem is resonHe fompe ntaon of te an dly sytem. esta bih and mppoe te de va sent lentIe elu n. maagment ota

5、cig_Hisn shol s to enue noma eaOgod« reponi be fo scoo saety ede sp a a. mai ntaied c oe Iona, and dticn 7. schos shud eucte s-ens o- t he slh - r,s a nd rrg ultins on tmeon tmeh t o p e n acie ns. 8. scoo oscoo inpecons m a rrg- lass fund hId m in tme and n sevee caes i s had ole mm mi n - ea

6、- neaane s1ng Lin Xi1ng Li. ja png elnntay sh-m，06 sng Ln，1ngLu ja ping schol fe saey syto 1n1anne fe saey.potct on o pbc pipey nd te le andpopey-ey ofces nd s 一、scoo fe saey nody-tody nt s ng te olng ie saey 1ssim.sghn fe saey1n of te whoe sh Ac digo he ramens o the f_ :enes Act tha eveyne 1as o ng

7、 ie saey.poteci ng i_nto acme. fie peenio.epos of fet bn, syam2 scoo nhy sudnt koeIge Ibou -y - uaBn eduain shudle der sid n tpole sains asi ng supppot frm te pole m scoo saey and hep. 5. s_ nghe nig ta ches ' 一 1 e_sd. and d o the o pepes Gove nt eluiat o. ad ue of n 9. te scooshul d alwashe fo

8、m evy saey - uaton or s ens of ca se s pe eshol d be a - ted To cayon emere y i sses lealg Wi.On. etabih a - dicaed e m pov ng e idua" quly. obse - he. ，' pycIoagiCa .age s a any - e a he nerna eanng s. pods ral nns. hinda、 doosWidn. cae s ad a <a y o spo>s exaur110119 *1，01 so on ue

9、cm nsnse n eiuctn. 3. the istbihn o majo acdnt epot ng syBm.»dn< su-n ou of heca .scoos mlynotbe 6. . o- patmns use s -en S t pIp - nnao商业银行经营与管理重点难点汇总1商业银行经营原则一般表述为：一、社会性社会性是指银行经营活动对增进社会利益所产生的影响。银行经营的社会性体现在各项业务之中；也体现在银行经营对社会经济的影响之1二、安全性安全性是指银行的资产、收入、信誉，以及所有经营生存发展条件免遭损失的可靠性程度三、流动性流动性是指银行能够随时

10、应付客户提取存款和满足必要贷款的需求，即银行的支付能力注意：要区别银行“经营的流动性”和银行“资产流动性”这两个概念银行经营流动性体现在：银行的支付能力(或清偿能力)银行资产流动性仅仅指：资产的变现能力。四、盈利性是指银行在经营中获取利润的水平和能力，是银行经营活动的目的和内在动力2风险概念1、信用风险：或称违约风险。是指银行的债务人不能按时归还贷款而造成银行的损失的可能性2、流动性风险：是指银行由于缺乏支付能力而使银行经营、信誉遭受损失的可 能性3、市场风险：因市场汇率、利率变动对银行盈利能力和财务状况的产生不利影 响的可能性4、操作风险：商业银行由于内部程序、人员、系统的不完善或失误，或外

11、部事 件造成的损失的可能性。3银行实现盈利的途径分析1、增加收入的途径1)增加资产业务收入(1)增加利息收入提高利率制约因素：利率管制环境中；利率市场化环境中。扩大贷款规模制约因素：贷款能力一一银行资金来源规模与结构贷款政策一一由中央银行及商业银行制定贷款风险贷款需求。n Oder to e nsue no - l Schois -ens. tm .i ng or ng Uudnt s ' hal aa» n wih n a n hur o aHr； shygo-h.uigtu>n，- and diaha -ai oaiprs not 7 oprppeaa ne s o

12、 . ppot re pot o t l r r> r _ -or miiil ocu_ eo . aai . s fo*w t- "p e - esce >h ohe r ensue . . e. as- p pea.to a Bn n ti piae. a - .et ona - n -a pol ce sain. a to-si p pe o，es Go n sal - conea Ie aadenc pas cone nt wtouo niaton ”othe apppoal o r_ea n . may ogaie -ms o |a_ppae n l_ f d

13、ng o te l ooal . os male t ng n sstm - t - pi ni pal s t - reponibly o schol yshol yuner he de o Pesdnt seu. wok ea . g p The had eacer ote l-de tem i s -nt I<ttaIhesaeon dlysyam.e-bih and mppoete .e lus sent -nt Ie e. n.maa ent o tacig_Hisn shol s o enuen aeaOgod« eponi be fo s coo . e.ipan

14、ys mainaieng disaar r f and so on 7. schos shudeues -ens o the shol r-. and rigualns on - e on h t o pe- n aciens. 8. scoo oscoo inpe ns . a rrg ua fund hi n - e and n seveecaes i shad oeibe s1ng Lin Xi1ng Liu ja png eln-y shmarh 216 g ln Xing lu Ja pi ng schol fe saey sya o nne fe saey.teaon o pbc

15、pipey nd te le andpopey-ey ofces nd s uuens scoo fe ssaey nody-ody sdveoi ng te olowng ie saey sstm.-. s-ghn fe saeyof te whoe sh Accr dig o he reuens o the f_ *-ies a» tha eveyne 1aso ng ie _n_l saey.poeci ng f_nt o fclies fe pevnon. reo- o iee fo mp e ntaon of te accuntb syam2 scoomonhy sudnt

16、 ko-eIge Ibou saey - uaBn eduain shudbe der s>d n td c oe -nac a nd dti c pole s - s -nvasi ng suppot frm te poles-m shol y and hep. 5. s_ nghe nig ta ches ' 一 1 ele i i t lycosd. and d o the o pepes Govenment eiuct o. ad ue o seton 9. te scooshul d alwashe om e- saey - uaton or s ens of se s

17、 pe eshol d be alucHn. etabih a -_ed e mpoi ng euat o qu*. obse - heng - s. p s -d be areted To cayon emere nny i sse he . s-prchgiCa<hagei sse s lealg Wis a any - e asporsexrau-(2)扩大证券投资收入需要妥善处理证券投资的收益与风险关系(3)合理调整资产结构一般地，提高高盈利资产比重，降低低盈利资产的比重2)扩大服务性业务收入。2、减少支出的途径1)降低负债利息支出(1)降低利率水平保持适当的利率水平一一避免以提

18、高利率水平作为扩大负债的手段(2)降低负债规模保持适度的负债规模一一与银行经营目标相联系的负债规模。(3)优化负债结构一般地，提高低成本负债的比重，降低高成本负债的比重2)降低非利息支出主要通过提高效率来实现。3、谨防事故、差错和其他损失。4银行资本的含义从一般意义来讲，资本是银行所有者权益，是资金来源之一。然而，由于银行的特殊性，银行资本又是一个比较复杂的经济概念， 体现银行业 不断对其深化理解的过程经济资本经济资本是描述在一定的置信度水平上(如 99%, 一定时间内(如一年)，为了 弥补银行的非预期损失所需要的资本。它是根据银行资产的风险程度的大小计算出来的。计算经济资本的前提是必须要对银

19、行的风险进行模型化、量化，以计算出各个业务部门或各个业务产品所需要 的资本。经济资本也称作风险资本监管资本监管资本是指监管当局要求银行必须具备的资本，是监管当局进行干预的基础，也是银行满足风险控制的最低资本要求通常包含了用于抵补银行预期损失的准备金和银行非预期损失的经济资本部分。银行资本的功能(职能)1.营业功能指银行主要用其自有资本金来购置房屋、设施，形成固定资产。这是银行经营的前提和基础，.保护功能指银行发生损失后，其资本金吸收损失，从而可以对银行的存款人提供保护， 减 少存款人的损失，这是银行资本最核心的功能。3.管理功能外部监管人(监管当局)通过规定法定最低资本比率，来进行风险约束和控

20、制银 行资产的随意扩张；银行管理者根据资本充足率监管要求和本行资本充足率状况进行资产负债结构.oou._.shol pi三a-o-e.110119 *1，0 md so on ue cm nsnse n eiuctn.，the istbihn o m a cdnt e pot ng ssemo » < s ulen ou of heca . scoos miynot be 6. . o- pamns use s en Sret pipaannao cpae in ibalos as as aaalg in oh. s_k-ihut ovaof he Corel a ，-ece&

21、lt; he nernaeannns. hri. ds-Tdn. cae s ad a - aey o sptey reai Ind lemoin o e nue tha ta ches and st1| e an Ie -nes Ind acles ae sae a ndn Oder to e nsue no - l Schois -ens. tm .i ng or ng Uudnt s ' hal aa» n wih n a n hur o aHr； shygo-h.uigtu>n，- and diaha -ai oaiprs not 7 oprppeaa ne s

22、 o . ppot re pot o t l r r> r _ -or miiil ocu_"eo y aai dens fo*w t- "p e - esce >hohe r ensue -y elu - as- ppea acod ng o l olal an. os male t ng- sstm it - pi ni pal s t - reponib.y o schol yshol yuner he ladeo Pesdnt seury w ok ea g g - p - had ea r o l-de tem i s -.t o a-IBn n ti

23、piae. a lore!onl -n -a polce sain. a t si p pe oples Go n sal - conea Ie aadent Ie| ea.es ae on dly ssem.esa bih and mpoeIe la des us sent -ntIe elu n. maagment o cigUsn shols oenue noma eaCgoder reponi be fo sloo y lede .ip »ls inaiena ps cone « wtouoraniat on Whut he appoal o reea n . ma

24、y ogaie sds o pae n l_ fng disaB r f and so on 7. schos shudeues ens oIbly the shol r-. and rigunson - eon h t o n ace ns. 8. scoo o scoo inpe(tons. a rrg ua fund hi n - e and n sevee caes i s had oe fo mp e ntaon of te ad a oe -naa a nddui ale i i t lyeibe s1ng Lin Xi1ng Liu ja png elnntay sh-marh

25、216 gln Xing Lu Ja pi ng schol fe saey sya o-hanne fe saey.tat on o pba pipey and te le and popey saey 0f taaes and s uuens scoo fe saey nody-tody sd-eoi ng te o>ng ie saey sstm.-. s-ghhn fe saey0f te hoe sh Acdig o he reurmens o the f_ *ries Act tha eeyne haso leeing ie _n_l saey.poecing f_ 10nt

26、o fames fe pe-on. r o iet bii, syam2 scoomonhy sudnt koeIge Ibou saey - uaBn eduain shudbe r s>d n tplesains cnvasi ng suppot frm te poies- m scoo saey and hep. 5. s_ nghe nig taches ' 一 1 ecosd. and rp d o the o pepes Govenment eluiat o. ad ue of se n 9. te scooshul d aashe fom e- saey - uat

27、on or s ens of ca se s pe eshol d be a<u>ain. etabih a - dicaed e mpoi ng euat m quly. obse - he he nernl etiing-s. ps-nns. hri. doosd be areted To aayon emere -y ie he . s-pychugiclihage-idn. aae s ad a - iey o spsses leaig s a any - e aors exraurh edaat . in。ne« sel he p .d mual esue .n

28、ede. E renny - ls suh as -0-9 *i，0.d so on ue am nsnse n end - pevniemes s no lororl puin and - vetlororl puis n. » suuen ou of heca . sCoos mly<uar adies a Issuh is fe saey. nfa> e>-i-l-Lsecut. unae a o eatey repi md - molin o e nue Iha taches>uin. 3. the istbihn o majo a adnt e po

29、t ng syBmnot be 6. , o- patmns use s uden Sret p. nnao调整。5银行资本充足性及其测定一、资本充足性资本充足性包括内容：资本适度；资本构成合理监管当局对银行资本充足性的衡量采用制定最低资本标准的方法监管当局对资本的监测标准通常采用一一资本 /风险来源某百分比一、资本比率法1.资本/总存款(如10% ) (1914年起-40年代，以美国为例，下同) 是最早的衡量商业银行资本的方法。当时，人们发现商业银行破产倒闭的原因是无法应付存款户的提现，因此便规定资本必须至少达到存款总额的10%以上，以防止商业银行出现流动性危机。这种方法曾在美国以法律的形式

30、确定下来，并在二战之前较为流行。.2.资本/总资产(如 7%) (1942-48年，与其它指标并存至今)优点：简单、明了，方便直观。考虑了银行资本与资产运用的风险之间的联系。缺点：忽略了资产组合风险的差异3.资本/风险资产(如,20%16.7%(1948-52年)风险资产=总资产-现金资产-同业拆借-政府证券)优点：考虑了资产组合的风险，便于操作。缺点：风险资产的划分过于粗略，对风险测算的精确度不图。4、超额资本比率超额资本4艮行资本总额-普通股它反映了银行资本的流动性。二、风险分类比率法(纽约公式)纽约公式是在1950年代初期，由美国纽约联邦储备银行设计的。根据商业银行资产风险程度的不同，将

31、全部资产分作六类，并分别对每类资产规 定了各自的资本要求比率。优点：对表内资产的风险划分比较精确缺点：没考虑表外资产的风险，没有统一的资本比率要求。三、综合分析法综合分析法最早于20世纪70年代在美国出现，当时，人们认为，衡量商业银行资本不应仅靠一种指标，而是要综合 8个因素，进行考察1)经营管理水平；(2)资产的流动性；(3)收益状况和保留收益的历史情况；(4)存款结构潜在的不稳定性；(5)银行股东的特点和信誉；(6)银行费用承担；(7)营业过程的特征(营业程序的质量)；(8)在竞争中满足现在和将来融资需求的能力。优点：对影响资本需要量的因素分析较为全面缺点：(1)具有明显的非数量性和非确定

32、性，仅能作出资本量的大致估计；n Oder to e nsue no - l Schois -ens. tm .i ng or ng Uudnt s ' hal aa» n wih n a n hur o aHr； shygo-h.uigtu>n，- and diaha -ai oaiprs not 7 oprppeaa ne s o . ppot re pot o t l r r> r _ -or miiil ocu_ eo . aai . s fo*w t- "p e - esce >h ohe r ensue . . e. as- p pea

33、.to a Bn n ti piae. a - .et ona - n -a pol ce sain. a to-si p pe o，es Go n sal - conea Ie aadenc pas cone nt wtouo niaton ”othe apppoal o r_ea n . may ogaie -ms o |a_ppae n l_ f d ng o te l ooal . os malet ng n sstm 1 t - pi ni pals t - reponint I <tta ihesaeon djysyam.e-bih and mppoete .e l us s

34、engng disaa r f and so on 7. schos shudeue s-ens o - t Ie shol r-. and rigo shol s yshol y unner he de o Pesdnt seu. wok ea dng grup The had eacer o te l -de tem i s -hen t he e lu nmaa ent o tangHisn shol s to enue noma teacgoder reponi be fo s coo saety lede shi p anls intaieultins on tmeon tme h

35、t o pe- n aciens. 8. scoo oscoo inpe cons . arrg fund hi n tme and nsevee caes i s had oeaane s1ng Lin Xi1ng Liu ja png elnntay shol m，06 sngLn，1ngLu ja pi ng sschol fe saey syao nne fe saey.tea on o pbc pipey nd te le andpopey-ey ofces nd s uuens scoo fe ssaey nody-ody sd-eoi ng teomg ie saey sstm.

36、-. s-ghn fe saeyof te whoe shol Accr dig o he reurmens o the f_ :e-ies a» tha eveyne 1as o ng ie _n_l saey.poecing f_nto fclies fe pe-on. reo- o iee fo mp e ntaon of te accuntb syam2 scoomonhy sudnt ko-eIge Ibou saey - uaBn eduain shudbe der s>d n td c oe -nac a nd dti c poies - s <anvasi

37、 ng suppot frm te poie m shol y and hep. 5. s_ nghe nig taches ' 一 1 ele i i t ly_sd. and rp d o the o pepes Gove nt e>ut o. ad ue o sckn 9. te scooshul d alwashe om e- saey - uaton or s ens of ca se s pe eshol d be aiuctn. etaUh a - dcaed e mpoi ng euat o qu*. obse - heng-s. ps-d be areted T

38、o cayon emere -y ie he .dns-prchlgicl ihagesse s lealg wis a any - e aors exraur（2）分析繁琐，不可避免地带有一定的主观性在实际工作中，人们常常将综合分析法与资本风险资产比率法结合起来运用。6提高银行资本充足率的途径（一）扩充资本一一分子对策1、扩充核心资本核心资本的组成：股本、公开储备（各项公积金、未分配利润等）1）扩充股本（增发股票）2）增加公开储备（1）提高银行盈利水平提高各项收入水平（资产业务收入、中间业务收入）、降低成本（2）提高银行税后利润一一提高银行通过自我积累充实资本的能力。（3）合理确定股利分配政

39、策2、补充附属资本发行长期次级债券和混合资本工具（二）控制风险资产一一分母对策1、从结构上：调整资产结构，降低高风险权数资产比重2、从规模上：控制资产增长7银行存款负债的种类|1、活期存款交易账户2、定期存款3、储畜存款4、创新的存款工具1）可转让定期存单2）自动转账账户3）可转让支付命令账户4）超级可转让支付命令账户5）货币市场存款账户其他创新如个人退休金账户、协定账户等等8银行负债成本（一）银行负债成本管理的作用：1、降低负债成本；2、是资产定价的重要依据；（二）负债成本的概念银行负债成本管理中，经常使用的概念主要有：利息成本、营业成本、资金成本、 可用资金成本。1、利息成本是银行以货币的

40、形式直接支付给存款者或债券持有人、信贷中介人的报酬。利息成本的计息方式有：（1）以不变利率计息；（2）按可变利率计息2、营业成本是银行在吸收负债上的除利息之外的一切开支。包括：广告宣传费用、工资、设 备折旧应摊提额、办公费用等等。,l tiiy l ne. eqi pmmt inpe cos. fund hi d_ n n o rctiaton.maneanne.andsecu"9donotueanoennthessom.pIhi bi burigstoe.i_nd、mosu - reenosm okg. and bnnig sy ngWihutuingayhoseodapianes

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