Research On The Risk Management Of Off Balance Sheet Business Of Our Country Commercial Banks

Off Balance Sheet business plays more and more important role in commercial banks'operations. In the developed countries, the Off Balance Sheet assets and debts and the income created by Off Balance Sheet activities have exceeded the In Balance Sheet activities. But they are different in characters. There are a great variety of Off Balance Sheet activities, and they are centralized to deal and have poor diaphaneity and large risks. So the management and preventing of risks are very important.Off Balance Sheet business in our country developed in recent years, there are a few business variety, and the commercial banks and supervising department lack administration system and control criterion, accounting transaction is not scientific, and the disclosure and presentation of risk information is not sufficient. There is large disparity between our country and the Basel Committee and international accounting standards. With China's entry of WTO, in the course of modernization of commercial banks, the strong competition between Chinese and foreign banks requires Chinese commercial banks to adjust their operation strategy, broaden the business scope, and develop Off Balance Sheet business. So, making scientific researches on the risk of Off Balance Sheet activities and the preventing measures becomes an important subject that we must face.On the basis of deep research on the Off Balance Sheet business and the theory of risk management, considered the problems during the development and management of our commercial banks' Off Balance Sheet business, this article sets forth the thoughts of improving the level of risk management. The commercial banks must build up the idea of priority of risk management, perfect the internal control system and strengthen the ability of self—restriction. The supervising department should establish the rules of law and statutes, restrict the capital adequacy, and supervise and urge the commercial banks to establish the perfect internal control system ,and clarity the accouting information disclosure. At the same time, it should take effective measures to accelerate the development of self—discipline organization and social agency, which also exert the supervising effect on the commercial banks' Off Balance Sheet business.