OBSAs’ Risk Measurement And Management Of Commerial Bank In Our Country

Since the1980s, with the development of market integration, financial securitization and financial tools innovation, western commercial bank’s off-balance sheet business has been rapid developed. The share of assets business becomes smaller and smaller and profitability is declining, but the proportion of off-balance sheet business is increasing with the expanding profit space. In recent years, our country commercial bank’s off-balance sheet business has been developed rapidly. But compared with international trade, commercial banks’ off-balance-sheet business range is relatively narrow, volume is small, and has such problems as low transparency, difficult oversight in our country. These problems cause the commercial banks’ off-balance sheet business risk management and control some obstacles. Especially the off-balance sheet risk measurement is the weak links of the risk management in China. In the accounting treatment and disclosure of off-balance sheet business, there is also considerable room for improvement.In order to promote our country commercial bank off-balance-sheet business to develop continuously and orderly, broaden the off-balance sheet business scope, we must understand the basic concept of commercial bank off-balance-sheet business, including its development, classification and characteristics, and master the off-balance-sheet business risk classification, the characteristics and management and control methods, especially the measurement of risk. In this paper, the author first introduces the above content, and then the measurement of market risk, operational risk, credit risk based on the VaR method, especially introduces the measuring process of credit risk measurement on the Credit Metrics model, briefly illustrates the measurement of market risk and operational risk in the example of Minsheng bank. After understanding the content of off-balance-sheet business risk management and control, the author explores commercial banks’off-balance-sheet business accounting treatment problems. This paper expounds the off-balance sheet business regulation principle, puts forward suggestions for the accounting treatment, including the different nature of off-balance sheet business accounting, the confirmation of the balance sheet and other special off-balance-sheet business accounting treatment from the perspective of evading and controlling the risk of off-balance sheet business. Commercial Banks can consider the recommendations of the off-balance sheet business accounting treatment and disclosure of information problems, combined with the off-balance-sheet banking business situation, to improve the off-balance sheet business accounting treatment method, so as to ensure the sustainable development of off-balance-sheet business in commercial banks in our country, and the prosperity of China’s financial market environment. It also has far-reaching significance to promote the development of socialist market economy.