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随着外部环境日益复杂多变,城商行所面临的财务风险也随之放大,系统评价和分析城商行的财务风险具有现实意义。本文以东北地区18家城商行为样本,利用2013年-2015年的资产负债表和利润表数据,构建一个城商行财务风险分析框架,系统分析东北地区城商行的财务风险状况。进一步,运用大样本统计检验的档案研究方法,实证分析银行财务风险对其经营可持续性的影响。结果表明,财务风险综合分析指标与城商行经营可持续性显著正相关,有效的财务风险管理是城商行可持续发展的保障。最后,提出相关政策建议。
As the external environment becomes increasingly complex and changeable, the financial risks faced by city commercial banks also magnify. It is of practical significance to systematically evaluate and analyze the financial risks of urban commercial banks. Based on the sample of 18 city businesses in northeastern China, this paper constructs a financial risk analysis framework of city commercial banks based on the balance sheet and income statement data from 2013 to 2015, and systematically analyzes the financial risk of city commercial banks in Northeast China. Further, we use the sample research method of statistical test of large sample to empirically analyze the impact of bank financial risk on its business sustainability. The results show that the comprehensive index of financial risk has significant positive correlation with the business sustainability of city commercial banks, and the effective financial risk management is the guarantee of the sustainable development of city commercial banks. Finally, put forward the relevant policy recommendations.