Research On Financial Risk Assessment System Of Bank Internationalization Reporting

With the deepening of global integration,the internationalization of Chinese enterprises is further advanced.Bank as a kind of special enterprise in our enterprises-the core of the financial field,must follow its development step,in order to realize our national development strategy,we must increase the bank to foreign trade area further penetration,auxiliary enterprises,such as the settlement of capital account,and international mergers and acquisitions is an important part of achieving this ambitious goal.But at present,the global market of trade protectionism,national economic development structural differences,the bank of international mergers and acquisitions facing the environment become more complex.At first,this paper reviews the research on the risk types of international mergers and acquisitions of banks,the methods of financial risk assessment of bank internationalization,and the research of domestic scholars on the risk of mergers and acquisitions in developing countries;Then,all the risks will be presented by affecting the financial cost put forward by Xuchaoyang and other scholars,combined with the previous research and international mergers and acquisitions theory,government intervention theory,information asymmetry theory and risk management theory and other theoretical basis,the financial risk of China's bank international mergers and acquisitions is analyzed in detail.The sources of financial risk include direct and indirect factors:direct risk factors include assessing pricing risk,financing risk,payment risk,financial integration risk and accounting operational risk(accounting operational risk refers to the financial loss risk brought by bank personnel for violating the rules);Indirect risk factors include political risk,legal risk and economic risk.Because the bank mergers and acquisitions is a business between two different enterprises,the author also considers that the financial risk of the target bank is an important factor influencing its evaluation.therefore,the paper elaborates the financial position of the target in the analysis and evaluation,including four aspects:capital adequacy,capital quality,asset liquidity and development ability.Then,using the analytic hierarchy process and expert investigation,established the financial risk evaluation index system including 8 level indicators,18 secondary indicators and 4 third-level indicators,and then used the fuzzy comprehensive evaluation method to evaluate the financial risk of the International mergers and acquisitions of South African Standard Bank of ICBC,and the conclusion is drawn that the internationalization mergers and acquisitions is feasible.Finally,give the relevant suggestions.