Risk Factors and Prevention of Commercial Banks'Off-Balance Sheet Busi-ness:A Grounded Theory Research Based on Chinese Data Samples
While off-balance sheet business creates more profits for commercial banks,it also brings many risks.Through grounded theory coding analysis,a risk factor model for the off-balance sheet business of commercial banks is constructed and deeply analyzed.The results indicate that the risk factors of off-balance sheet business in commercial banks mainly involve three aspects:the business itself,the external regulatory environment,and market entities.Regarding the off-balance sheet business itself,the three stages of business entry,process,and export face issues such as poor customer group structure at entry,defects in the business process,and increased risks at export.In terms of the external regulatory environment,problems include insufficient supervision and an imperfect regulatory system.For market entities,risk factors include ineffective internal management,poor legal awareness among management leading to illegal financing activities,and inadequate internal risk management mechanisms in commercial banks,which lack effective risk identification and quantification tools,preventing timely risk recognition.Distorted balance sheet information of commercial banks also interferes with external regulators'supervision of off-balance sheet business.Based on these conclusions,to effectively prevent off-balance sheet business risks,commercial banks should clearly recognize the inherent problems and strengthen the entire process management of such business.Regulatory departments should diversify their supervision methods and enhance supervision.Enterprises,commercial banks,and other market entities should optimize internal management mechanisms,eliminate behaviors such as fabricating trade backgrounds,and report risk monitoring data and developments to regulatory authorities in a timely and accurate manner.
Off-Balance Sheet BusinessRisk FactorsFinancial SupervisionInternal Management SystemGrounded Theory
NETL
NSTL
万方数据
