| Since the1980s, off-balance sheet activities in commercial banks graduallyexceed traditional deposit and loan business activities, mainly due to itsunapproachable advantages. It is now the new key point to profit growth. Comparedto western centuries, commercial banks in China starts relatively late with smallerscales. Thus the development of Chinese commercial banks are slower. Furthermore,after joined WTO, more and more foreign banks are swarming into China, whichmakes the competition more and more fierce.For the listed commercial banks, many Chinese scholars focus on informationdisclosure, while studies in the off-balance sheet activities seems to be insufficient.There are not enough high quality and thorough studies. Thus, this paper mainlyexplains the concepts and intention. On this basis, this paper makes a thoroughanalysis on the development level of off-balance sheet activities in China, mainly dueto the data from listed banks. Meanwhile, this paper makes a reasonable prediction onthe future trend of off-balance sheet activities.This paper does a systematic research according to standard research method.The paper can be divided into four parts. In the first part, the analysis of domestic andforeign literatures are presented. Then, the meaning of off-balance sheet activities, therelationship between in-balance sheet activities, off-balance sheet activities andintermediate activities is explained. Also, this part includes a review of developmentof off-balance sheet activities and a analysis of off-balance sheet activitiescharacteristics. The third part makes a data analysis due to the listed banks’ data andthen organized the information disclosure of off-balance sheet activities. On this basis,this paper illustrates the current condition and disadvantages of off-balance sheetactivities in China and the risks we are confronting with. At last, this paper analyzesand predict the management and development trend of off-balance sheet activities. |
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