本刊专稿
全球金融危机中公司治理的经验与教训研究
中国工商银行董事会办公室公司治理课题组 (5)
Experience and Lessons in Corporate Governance in the Financial Crisis
The Study Group on Corporate Governance, Board of Director's Office of ICBC (5)
市场分析
房地产金融风险影响宏观经济安全的相关研究——兼论我国房地产金融潜在风险及政策建议
中国工商银行上海市分行管理信息部课题组 (13)
The Impact of Risks in Real Estate Finance on Macro-economic Security——Potential Risks in Chinese Real Estate Finance and Policy Suggestions
The Study Group of Information Management Department of Shanghai Branch, ICBC (13)
基于借款人保护视角的住房按揭贷款业务分析
蔡 云 于晓媛 (21)
Analysis on Residential Mortgage Loan Business from the Perspective of Borrower Protection
CAI Yun YU Xiao-yuan (21)
信贷退出优化产业结构的机理分析
黄 伟 (26)
Analysis on the Mechanism of Credit Quit for Optimizing Industrial Structure
HUANG Wei (26)
调研报告
中资商业银行行长胜任特点研究
黄勋敬 赵曙明 (33)
Research on Competency Characteristics of Governors of Chinese Commercial Banks
HUANG Xun-jing ZHAO Shu-ming (33)
工商银行个人网上银行业务发展问题研究
苟红军 陈 迅 郭保华 (40)
Research on the Development of Personal E-banking of ICBC
GOU Hong-jun CHEN Xun GUO Bao-hua (40)
比较研究
国际私人银行在金融危机中的表现及启示
叶 菲 (46)
International Private Banking in the Financial Crisis and Related Inspiration
YE Fei (46)
现代日本商业银行竞争力发展变迁历程及启示
万 芊 (52)
The Development Course of Competitiveness of Modern Japanese Commercial Banks and the Inspiration
WAN Qian (52)
业务探讨
关于中小企业网络联保信贷模式的探讨
李增福 李杭芝 (59)
An Exploration on the Model of Network Joint Guarantee Loan for SMEs
LI Zeng-fu LI Hang-zhi (59)
商业银行税务风险的内部控制机制研究
中国工商银行江苏省分行课题组 (63)
Internal Control Mechanism on Tax Risk Faced by Commercial Banks
The Study Group of Jiangsu Branch, ICBC (63)
工商银行网站互动服务功能竞争力分析
金 颖 (69)
Competitiveness of Online Interactive Service of ICBC
JIN Ying (69)
商业银行内控管理工作实现过程控制的研究
中国工商银行河南省分行营业部课题组 (75)
The Research of Procedure Control of Internal Control Management in Commercial Banks
The Study Group of Banking Office of Henan Branch, ICBC (75)
全球金融危机中公司治理的经验与教训研究
中国工商银行董事会办公室公司治理课题组
［摘 要］ 本文从公司治理的视角,分析了全球金融危机中欧美金融业暴露的严重公司治理问题及应对措施。文章提出对“股权结构越分散越好”、“股权激励力度越大越好”、“股东利益至上”及“大而不倒”等信条的反思，并认为此次金融危机有如下启示：一是在监管中必须重视系统效应的监管责任、逐步建立综合监管模式、探索开展逆经济周期监管；二是中国大型商业银行要处理好创新与发展的关系；三是合理设计薪酬激励机制；四是在风险管理中必须坚持稳健经营理念、加强全面风险管理、理性开展金融创新；五是在董事会建设方面要提高董事会素质、强化风险管理及关注企业社会责任。
［关键词］ 商业银行；金融危机；公司治理；工商银行
［Abstract］ This paper analyzes the severe problems in corporate governance in European and U.S. finance sector found in the global financial crisis and the measures taken by governments. The reflection should be given to such beliefs as "the more decentralized equity, the better", "the more stock incentives, the better", "shareholders' interest takes top priority" and "too big to fall". The financial crisis brings forth the following inspirations: first, financial regulators should attach more importance to the regulation and supervision on systematic effects, gradually establish a comprehensive regulatory model, and develop countercyclical regulation; second, large commercial banks in China should properly handle the relationship between innovation and development; third, the current remuneration and incentive mechanism should be improved to be more reasonable; fourth, banks must insist on prudent operation in risk management, strengthen enterprise-wide risk management, and launch financial innovation in a rational manner; the last but not least, the quality of board of directors should be further improved to enable it to play a more important role in risk management and pay due attention to the fulfillment of corporate social responsibility.
［Key words］ commercial bank; financial crisis; corporate governance; ICBC
房地产金融风险影响宏观经济安全的相关研究——兼论我国房地产金融潜在风险及政策建议
中国工商银行上海市分行管理信息部课题组
［摘 要］ 房地产金融风险的发生会引发全社会投资与消费的大幅减少，进而影响宏观经济，对经济增长和金融稳定产生负面影响。当前我国房地产金融风险主要为：土地储备贷款存在的隐性风险、房地产开发贷款风险、个人住房消费贷款违约风险以及房地产金融的宏观信用风险。为防范房地产金融风险，维护我国宏观经济安全，本文认为中国要借鉴房地产市场成熟国家经验，建立完善的房地产金融风险预警系统；建立健全房地产金融市场和监管体系，引导金融机构不断提升房地产信贷风险管理能力；完善房地产宏观政策体系，保持房地产市场供需结构平衡，引导房地产市场持续健康稳定发展。
［Abstract］ The risks in real estate finance can trigger sharp reduction of social investment and consumption, and further negatively impact macro-economic growth and financial stability. Currently, the risks in Chinese real estate finance mainly reflect in potential risks in land reserve loans, risks in real estate development loans, default risk of individual housing mortgage and macro-credit risk of real estate finance. To guard against those risks and protect Chinese macro-economic security, China should use the experience of other countries with mature real estate market for reference to establish a perfect financial risk alert system, improve the financial market for real estate industry and the regulation system to instruct financial institutions to continuously enhance their ability to manage credit risk in real estate industry, and perfect the macro-policy system on real estate industry to maintain the structural balance between supply and demand and guide a sustainable, healthy and steady development of real estate market.
［Key words］ real estate market; real estate finance; risks in real estate finance; macro-economic security; risk management
基于借款人保护视角的住房按揭贷款业务分析
蔡 云 于晓媛
［摘 要］ 文章在揭示住房按揭贷款的内涵与本质的基础上，总结出现阶段我国住房按揭贷款业务中借款人面临的主要问题有：开发商虚假承诺为业主办理按揭贷款、商业银行实施强制保险问题、商业贷款与公积金贷款问题、等额本金还款法与等额本息还款法的利息负担等。针对这些问题产生的原因以及影响，文章从保护借款人的角度分别提出相应的对策建议，包括：保费应与贷款余额同步减少，购房者应事前了解商业银行拒贷原因，购房者应结合自身的投资能力选择还款方式，人民银行应进一步明确对提前还贷违约金的规定等。
［关键词］ 住房按揭贷款；借款人；商业银行；房地产开发商；商业贷款；公积金贷款
［Abstract］ On the basis of revealing the connotation and nature of residential mortgage loan, the paper summarizes the main problems faced by borrowers in Chinese residential mortgage loan business, such as false commitments of real estate developers to apply for mortgage loan for property owners, compulsory insurance required by commercial banks, the choice between commercial loan and provident fund loan, the interest burden difference between the equivalent repayment of principal and interest and the equivalent repayment of principal, etc. In view of those problems' causes and their influence, the paper puts forward corresponding counter-measures to protect the interest of borrowers as follows: insurance premium should be reduced in pace with loan balance; property buyers should consult potential reasons of commercial banks to refuse to offer loans in advance; property buyers should choose suitable payment method according to their investment abilities; PBC has the necessity to further clearly define the regulation about prepayment penalty.
［Key words］ residential mortgage loan; borrower; commercial bank; real estate developer; commercial housing loan; housing provident fund loan
信贷退出优化产业结构的机理分析
黄 伟
［摘 要］ 产业结构状况是一国社会经济发展水平的标志,优化的产业结构会极大地推动经济的发展。信贷退出是保证产业结构优化调整，促进产业结构转换的直接推动力。信贷退出须具备支持产业结构调整所需的功能,并能影响产出结构和需求结构。信贷退出通过政策性信贷退出、信贷限制、差别利率以及市场性信贷退出活动来支持产业选择，通过对产业结构合理化和高度化的推动和促进作用来支持产业结构的调整和优化。信贷退出作用于产业结构的过程可概括为：信贷退出—资金流量结构—生产要素配置结构—资金存量结构—产业结构。
［关键词］ 商业银行；信贷退出；产业结构；信贷结构；资源配置
［Abstract］ Industrial structure is a symbol of a nation's socio-economic development level, and an optimized industrial structure can greatly promote economic development. Credit quit is a direct driving force to ensure optimal adjustment of industrial structure and promote its transformation. Credit quit must possess the functions required by adjustment of industrial structure, and can influence production structure and demand structure. Credit quit can support industry selection by the effects of policy credit quit, credit limit, differential interest rate and market credit quit, and favor adjustment and optimization of industrial structure through driving and promoting rationalization and upgrade of industrial structure. The working mechanism of credit quit on industrial structure can be summarized as follows: credit quit—capital flow structure—allocation structure of production factors—capital stock structure—industrial structure.
［Key words］ commercial bank; credit quit; industrial structure; credit structure; resource allocation
中资商业银行行长胜任特点研究
黄勋敬 赵曙明
［摘 要］ 基于“商业银行行长胜任力”模型，本文运用已经验证的《商业银行行长胜任力测验》量表对当前在岗中资商业银行行长的胜任水平及特点进行了调查。研究结果表明，当前在岗的商业银行行长整体胜任水平较好；不同性别、任职年限的行长的胜任水平差异不显著；不同职务的行长的胜任水平差异显著；不同分属地区的行长的胜任水平也存在差异；不同绩效组的行长在部分分量表中的得分存在显著差异。基于调查结果，本文提出有针对性地提高胜任素质是提升商业银行行长胜任力的必由之路，商业银行必须打造基于胜任力模型的管理体系。
［关键词］ 商业银行；行长；胜任力模型；胜任水平；行为金融
［Abstract］ On the basis of "Competency Model for Governors of Commercial Banks", the paper utilizes the competency appraisal scale for governors of commercial banks, which have been verified, to evaluate the competency level and characteristics of on-the-job governors of Chinese commercial banks. The results show that on-the-job governors generally appear ideal competency. The competency difference among governors with different gender and service terms is not significant. However, the competency differences are significant when governors are different in titles, regions and performance. The paper puts forward that improving competency qualities with a clear aim is necessary for the improvement of governors' competency, and commercial banks should try to establish the management system based on competency model.
［Key words］ commercial bank; governor; competency model; competency level; behavioral finance
工商银行个人网上银行业务发展问题研究
苟红军 陈 迅 郭保华
［摘 要］ 随着互联网的日益普及和网民的日益增多，巨大的在线金融需求推动了国内个人网上银行业务的快速发展。本文以工商银行个人网上银行业务发展为切入点，运用最优控制和比较分析等方法，对效益成本、业务考核和安全技术三个影响个人网上银行业务发展的主要问题进行探析。结果表明：采取单项产品核算控制策略，有助于实现个人网上银行业务效益成本的精细化管理；采取质量导向业务考核策略，合理设定关键指标权重，有利于构建科学的个人网上银行业务考核体系；采取优化提升安全技术策略，开发个人网上银行业务专有客户端，能有效提升银行的服务能力和效率。
［关键词］ 工商银行；网上银行；最优控制；效益成本；业务考核；安全技术
［Abstract］ With the increasing popularity of internet and the fast growth of Chinese net citizens, a huge demand for online finance forces personal E-banking to develop rapidly. By using optimal control and comparative analysis approaches, the paper focuses on ICBC’s personal E-banking, and deeply analyzes three important issues that affect its development, which are cost-effectiveness, business assessment and security technology. The main conclusions are as follows: adopting single product accounting control strategy can contribute to fine management of cost effectiveness; adopting quality-oriented business assessment strategy and reasonably setting the weight of key indicators can contribute to the construction of a scientific performance assessment system; adopting optimizing security technology and developing specific client for personal internet banking can contribute to the improvement of service ability and efficiency.
［Key words］ ICBC; E-banking; optimal control; cost effectiveness; business assessment; security technology
国际私人银行在金融危机中的表现及启示
叶 菲
［摘 要］ 从纵向来看，国际私人银行业在金融危机中遭受重创；但是从横向来看，可以发现在金融危机中私人银行业务在一定程度上发挥了分散风险的作用，私人银行业务的业绩表现远远优于非私人银行业务，在市场状况最差的时候仍然实现了一定程度的盈利。从这个意义上讲，私人银行业务对国内商业银行未来的战略意义或许还在于通过新的业务线实现一定程度的风险分散化。文章认为，其分散风险作用的发挥至少要具备三个条件：一是私人银行业务达到一定规模；二是银行能够通过稳健经营的形象吸引客户资金；三是以费用为基础的收入达到一定比例。
［关键词］ 国际银行业；金融危机；私人银行；风险分散
［Abstract］ Although suffered heavy losses in the financial crisis, international private banking played a role of dispersing risks in the crisis to some extent. Private banking in universal banks still achieved some profits during the worst time of the global market, and its performance is far superior to non-private banking. As far as domestic commercial banks are concerned, private banking may possess a strategic significance of risk diversification through a new business line. Three conditions should be satisfied for private banking to play such function. First, private banking can reach a certain scale. Second, banks can attract new client funds through good image of prudent operation. Third, fee-based income can reach a certain level.
［Key words］ global banking; financial crisis; private banking; risk diversification
现代日本商业银行竞争力发展变迁历程及启示
万 芊
［摘 要］ 日本商业银行在日本战后经济恢复中发挥了重要作用，其竞争力发展变迁过程可以概括为“基础竞争力培养—强势体制竞争力/弱势现实竞争力—强势综合竞争力—强势现实竞争力/弱势潜在竞争力—核心竞争力缺失—竞争力重构与补充—新的挑战”。笔者通过分析认为，影响商业银行竞争力发展的因素包括：外部发展环境、国家行业政策、同业竞争激励、业务多元化与创新、资产质量与风险管理、国际化策略、并购与重组、战略竞争力等。中国商业银行需要借鉴日本的经验与教训，通过多策并举，不断提高自身的核心竞争力。
［关键词］ 日本；商业银行；竞争力；三菱东京日联银行
［Abstract］ Japanese Commercial Banks played an important role in the recovery of Japanese economy after World War II. Their competitiveness development history can be generalized in the following route: basic competitiveness cultivation → strong system competitiveness/ weak realistic competitiveness → strong comprehensive competitiveness → strong realistic competitiveness/ weak potential competitiveness → lack of core competence → reconstruction and replenishment of competitiveness → new challenges. Many factors have influence on the development of bank’s competitiveness, which include external development environment, national policy, intra-industry competition, business diversity and innovation, asset quality and risk management, internationalization strategy, M&A and strategic competitiveness. Chinese commercial banks should learn the experience from Japanese banks, and use multi-methods to improve their core competence.
［Key words］ Japan; commercial bank; competitiveness; Bank of Tokyo-Mitsubishi UFJ
关于中小企业网络联保信贷模式的探讨
李增福 李杭芝
［摘 要］ 网络联保信贷是银行与网络运营商合作开发的一种贷款模式。本文的研究认为现有的担保模式不能够满足中小企业的融资需要，而网络联保这种信贷模式能够提高中小企业的违约成本，降低银行的风险和中小企业的融资费用，从而在一定程度上解决了中小企业的融资困境。由于联保方式本身的缺陷和网络的虚拟性，二者的结合也可能会增加风险，政府要加大引导和扶持力度，银行应该加强风险控制，网络公司应该加强信息甄别和管理，从而使这种新的信贷模式能够迅速健康发展，有效解决我国中小企业融资难的问题。
［关键词］ 商业银行；中小企业；企业融资；网络联保；信贷模式
［Abstract］ Network joint guarantee credit is a model of loan which is cooperatively developed by banks and network operators. The paper argues that the size of current guarantee model can not satisfy the financing demand of SMEs. The network joint guarantee credit can increase default costs of SMEs, and reduce risks faced by commercial banks and financing costs of SMEs. Therefore, such model can solve the difficulty of SMEs in financing to some extent. However, due to the flaws of joint guarantee and the virtual characteristic of network, the combination of the two approaches may increase risks. To ensure a rapid and healthy development of such model and effectively help SMEs saddled with difficulty in financing, government should strengthen guidance and support, commercial banks should strengthen their risk control, and network operators should strengthen screening and management of information.
［Key words］ commercial bank; SMEs; the financing of enterprises; network joint guarantee; credit model
商业银行税务风险的内部控制机制研究
中国工商银行江苏省分行课题组
［摘 要］ 本文在分析企业税务风险的主要来源的基础上，对商业银行税务风险管理现状以及存在的问题进行了剖析，进而提出将税务风险纳入全面风险管理范畴，构建符合商业银行自身特点的专业化税务风险内控管理模式。借助COSO内部控制框架指引，从组织构架、管理制度、风险评估、控制活动以及信息沟通和监督改进等方面，将税务风险管理融入到商业银行各管理层级、各项业务活动中。该体系的最终目标是通过这些活动助推商业银行各项经营发展目标的实现，有效控制税务风险，实现税务相关成本最小化，提升监管者、外部股东等相关方信心，赢得竞争优势。
［关键词］ 商业银行；税务风险；COSO内控机制；管理文化
［Abstract］ On the basis of analyzing the main sources of tax risk faced by enterprises, the paper scrutinizes the status quo of commercial banks to manage tax risk and the related problems, and puts forward that commercial banks should include tax risk in enterprise-wide risk management and establish a professional internal control management pattern according to their characteristics. Under the guide of COSO internal control framework, commercial banks can bring tax risk management into line with the activities of all management ranks and business from the aspects of organizational structure, management system, risk assessment, control activities, information communication and supervision and improvement. The target of the framework is to contribute to realizing each operation and development goal of commercial banks through those activities, effectively control tax risk, minimize tax costs, and strengthen the confidence of related parties, such as supervisors and external shareholders, to win competitive advantages.
［Key words］ commercial bank; tax risk; COSO internal control mechanism; management culture
工商银行网站互动服务功能竞争力分析
金 颖
［摘 要］ 本文采用SWOT分析方法，分析了工商银行网站互动服务功能的优势、劣势、机会、威胁，从而了解其竞争力特点和整体竞争环境的态势。在此基础上，分别从工商银行网站服务功能未来发展的增长性、多元化、扭转型和防御型等多个战略角度，提出了以下对策和建议：利用工商银行品牌效应、利用新技术和创新功能引领并拓展更加广阔的市场需求；积极借鉴同业创新思维、采取多种形式的宣传和客户体验活动维持与客户的良好互动；通过技术的升级与换代降低开发和运行成本、优化人力资源配置；整合优化相关工作流程、引进具有同业经验的尖端技术人才和卓越管理人才等。
［关键词］ 工商银行；SWOT分析法；网站互动服务功能；竞争力
［Abstract］ With SWOT approach, this paper analyzes the strengths, weakness, opportunities and threats of online interactive service of ICBC to get acquainted with its competitiveness characteristics and the competitive situation. On the basis of above-mentioned analysis, the paper puts forward a series of suggestions from several strategic angles which decide the future development of online service of ICBC, such as growth potential, diversification, upgrade and defense. First, ICBC can make full use of its brand effect, new technologies and innovative functions to lead and expand market demand. Second, ICBC should actively draw the innovative thinking of peers for reference, and adopt various promotion and customer experience activities to maintain the favorable interaction with customers. Third, timely upgrade of technology can reduce development and operation costs and optimize human resource allocation. The last but not least, ICBC has the necessity to integrate related working process and attract more professional talents with banking technology experience and excellent executives.
［Key words］ ICBC; SWOT Analysis; online interactive service; competitiveness
商业银行内控管理工作实现过程控制的研究
中国工商银行河南省分行营业部课题组
［摘 要］ 商业银行的内控管理作为整个经营管理活动的重要组成部分，是基于严格的程序、流程和制度来实现的。本文从过程控制的含义入手，阐述商业银行实施过程控制是当前国际、国内经济金融形势变化发展对内控管理体系建设提出的新要求。商业银行内控管理工作的过程控制包括规章制度的制定、业务处理、事后的监督检查等所有环节的整个过程，商业银行通过运用过程控制进行内控管理，有利于提升内控管理工作的质量和效率，提高各级管理者和员工对内部控制工作的关注度、敏感度和主动性，促进各项业务健康快速发展。
［关键词］ 商业银行；内控管理；过程控制；美国HACCP制度
［Abstract］ As one of important parts of the whole operation and management of commercial banks, internal control management is achieved on the basis of strict procedure, process and system. Beginning with the connotation of procedure control, the paper points out that implementing procedure control is a new requirement of global and domestic economic and financial development on internal control system of commercial banks. The procedure control is a complete chase, which is composed of a series of links, such as detailed regulations, business disposal, ex post supervision and inspection, etc. Implementing procedure control to fulfill internal control can contribute to advancing the quality and efficiency of internal control, strengthening the attention, sensitivity and initiative of all ranks of executives and employees and furthering the healthy and rapid development of various business.
［Key words］ commercial bank; internal control management; procedure control; HACCP