銀行管理學(xué)

前言

　　自教育部在《關(guān)于加強(qiáng)高等學(xué)校本科教學(xué)工作提高教學(xué)質(zhì)量的若干意見(jiàn)》【教高（2001）4號(hào)】中提出雙語(yǔ)教學(xué)的要求后，各地高校相繼開(kāi)設(shè)了一系列雙語(yǔ)教學(xué)課程。這對(duì)提高學(xué)生的學(xué)科和外文水平，開(kāi)闊國(guó)際視野，培養(yǎng)創(chuàng)新型人才起到了重要的作用；一大批教師也逐漸熟悉了外文授課，自身的教學(xué)水平和能力得到較大提高，具備國(guó)際學(xué)術(shù)思維的中青年教師脫穎而出。同時(shí)，經(jīng)過(guò)近幾年的雙語(yǔ)教學(xué)實(shí)踐，國(guó)外原版教材量大、邏輯不夠清晰、疏離中國(guó)現(xiàn)實(shí)等問(wèn)題也影響了雙語(yǔ)教學(xué)的效果。因此，對(duì)外版教材進(jìn)行本土化的精簡(jiǎn)改編，使之更加適合我國(guó)的雙語(yǔ)教學(xué)已提上教材建設(shè)日程?！　榱藵M足高等學(xué)校經(jīng)濟(jì)管理類(lèi)雙語(yǔ)課程本土化教學(xué)的需要，在教育部高等教育司的指導(dǎo)和支持下，高等教育出版社同Thomson Leaming等國(guó)外著名出版公司通力合作，在國(guó)內(nèi)首次推出了金融、會(huì)計(jì)、經(jīng)濟(jì)學(xué)等專(zhuān)業(yè)的英文原版改編教材。本套教材的遴選、改編和出版嚴(yán)格遵循了以下幾個(gè)原則：　　1．擇優(yōu)選取權(quán)威的新版本。在各專(zhuān)業(yè)選書(shū)論證會(huì)上，我們要求入選改編的教材不僅是在國(guó)際上多次再版的經(jīng)典之作的最新版本，而且是近年來(lái)已在國(guó)內(nèi)被試用的優(yōu)秀教材。　　2．改編后的教材力求內(nèi)容規(guī)范簡(jiǎn)明，邏輯更加清晰，語(yǔ)言原汁原味，適合中國(guó)的雙語(yǔ)教學(xué)。選擇的改編人既熟悉原版教材內(nèi)容又具有本書(shū)或本門(mén)課程雙語(yǔ)教學(xué)的經(jīng)驗(yàn)；在改編過(guò)程中，高等教育出版社組織了知名專(zhuān)家學(xué)者召開(kāi)了數(shù)次改編和審稿會(huì)議，改編稿征求了眾多教師的意見(jiàn)?！　?．改編后的教材配有較豐富的輔助教學(xué)支持資源，教師可在網(wǎng)上免費(fèi)獲取。同時(shí)，改編后的教材厚度適中，定價(jià)標(biāo)準(zhǔn)較低?！　∮捎谠髡咚巼?guó)家的政治、經(jīng)濟(jì)和文化背景等與我國(guó)不同，對(duì)書(shū)中所持觀點(diǎn)，敬請(qǐng)廣大讀者在閱讀過(guò)程中注意加以分析和鑒別?！　〈舜斡⑽母木幗滩牡某霭?，得到了很多專(zhuān)家學(xué)者的支持和幫助，在此深表謝意！我們期待這批英文改編教材的出版能對(duì)我國(guó)經(jīng)濟(jì)管理類(lèi)專(zhuān)業(yè)的教學(xué)能有所幫助，歡迎廣大讀者給我們提出寶貴的意見(jiàn)和建議。

內(nèi)容概要

在最近幾十年中，商業(yè)銀行的經(jīng)營(yíng)環(huán)境、組織制度、業(yè)務(wù)范圍、經(jīng)營(yíng)方式、管理技術(shù)、監(jiān)管規(guī)則等各個(gè)方面都發(fā)生了極其巨大的變化。本書(shū)詳細(xì)分析了在這種背景下現(xiàn)代商業(yè)銀行的最新經(jīng)營(yíng)管理理念和實(shí)踐，概括了國(guó)際銀行業(yè)的現(xiàn)狀和發(fā)展趨勢(shì)，具體內(nèi)容包括經(jīng)營(yíng)環(huán)境分析、銀行績(jī)效評(píng)價(jià)、利率風(fēng)險(xiǎn)管理、負(fù)債管理、資本管理、現(xiàn)金資產(chǎn)管理、貸款管理和投資管理等內(nèi)容。    本書(shū)除可作為本科高年級(jí)、研究生低年級(jí)銀行管理課程教材使用外，還可供銀行培訓(xùn)教材使用，并可供經(jīng)濟(jì)、金融理論工作者和實(shí)際工作者閱讀參考。

作者簡(jiǎn)介

迪莫斯·柯奇(了imothy w Koch)，南卡羅萊納大學(xué)金融學(xué)教授、卡羅萊納銀行家協(xié)會(huì)銀行系主任，曾執(zhí)教于貝羅大學(xué)和德克薩斯技術(shù)大學(xué)，并曾擔(dān)任德克薩斯技術(shù)大學(xué)銀行系主任。

書(shū)籍目錄

1  FUNDAMENTAL FORCES OF CHANGE IN BANKING  The Fundamental Forces of Change    Increased Competition    Competition for Deposits    Competition for Loans    Competition for Payment Services    Competition for Other Bank Services    Deregulation and Reregulation    Financial Innovation    Globalization  Capital Requirements  Increased Consolidation  Summary2 ANALYZING BANK PERFORMANCE  Commercial Bank Financial Statements    The Balance Sheet    The Income Statement  The Relationship between the Balance Sheet and    Lncome Statement    The Return on Equity Model    The Uniform Bank Performance Report    Profitability Analysis    Expense Ratio and Asset Utilization    Banking Risks and Returns: The Profitabiiify, Liquidity, and    Solvency Trade-Off    Credit Risk    Liquidity Risk    Market Risk    Operating Risk    Legal Reputation Risk    Capital or Solvency Risk    Maximizing the Market Value of Bank Equity    Evaluating Bank Performance: An Application    PNC's Profitability and Risk versus Peers in 2001  PNC's Profitability versus Risk: 1993-2001  CAMELS Ratings  Performance Characteristics of Different-sized Banks  Financial Statement Manipulation    Preferred Stock    Nonperforming Loans    Securities Gains and Losses    Nonrecurring Sales of Assets  Summary3   MANAGING NONINTEREST INCOME AND NONINTEREST EXPENSE  Common Financial Ratios of Expense Control and    Noninterest Income Growth     Noninterest Income     Noninterest Expense     Key Ratios     Operating Risk Ratio  Customer Profitability and Business Mix     Which Customers Are Profitable?     What Is the Appropriate Business Mix?  Strategies to Manage Noninterest Expense     Cost Management Strategies  Summary4   MANAGING INTEREST RATE RISK: GAP AND  EARNINGS SENSITIVITY  Measuring Interest Rate Risk with GAP  Traditional Static GAP Analysis     What Determines Rate Sensitivity?     Factors Affecting Net Interest Income     Changes in the Level of Interest Rates     Changes in the Relationship between Sh0rt-Term Asset Yields and      Liability Costs     Changes in Volume        Changes in Portfolio Composition     Rate, Volume, and Mix Analysis     Rate-Sensitivity Reports     Strengths and Weaknesses: Static GAP Analysis     Link between GAP and Net Interest Margin  Earnings Sensitivity Analysis     Exercise of Embedded Options in Assets and Liabilities     Different Interest Rates Change by Different Amounts at……

章節(jié)摘錄

　　Capital risk is not considered a separate risk because all of the risks mentioned previouslywill, in one form or another, affect a banks capital and hence solvency. It does, however, rep-resent the risk that a bank may become insolvent and fail. A firm is technically insolventwhen it has negative net worth or stockholders equity. The economic net worth of a firm isthe difference between the market value of its assets and liabilities. Thus, capital risk refersto the potential decrease in the market value of assets below the market value of liabilities,indicating economic net worth is zero or less. If such a bank were to liquidate its assets, itwould not be able to pay all creditors, and would be bankrupt. A bank with equity capitalequal to 10 percent of assets can withstand a greater percentage decline in asset value than abank with capital equal to only 6 percent of assets. One indicator of capital risk is a compar-ison of stockholders equity with the banks assets. The greater equity is to assets, the greateris the amount of assets that can default without the bank becoming insolvent. Chapter7introduces more formal risk-based capital ratios that indicate solvency risk.　 A bank that assumes too much risk can become insolvent and fail. Operationally, a failedbanks cash inflows from debt service payments, new borrowings, and asset sales are insuf-ficient to meet mandatory cash outflows due to operating expenses, deposit withdrawals,and maturing debt obligations. A cash flow deficiency is caused by the markets evaluationthat the market value of bank equity is falling and potentially negative. High credit risk typ-ically manifests itself through significant loan charge-offs. High interest rate risk manifestsitself through mismatched maturities and durations between assets and liabilities. Highoperational risk appears with costs being out of control. Banks operating with high risk areexpected to have greater capital than banks with low risk. When creditors and shareholdersperceive that a bank has high risk, they demand a premium on bank debt and bid shareprices lower. This creates liquidity problems by increasing the cost of borrowing and poten-tially creating a run on the bank. Banks ultimately fail because they cannot independentlygenerate cash to meet deposit withdrawals and operate with insufficient capital to absorblosses if they were forced to liquidate assets. As such, the market value of liabilities exceedsthe market value of assets.　 Capital risk is closely tied to financial leverage, asset quality, and a banks overall risk pro-file; the more risk that is taken, the greater is the amount of capital required. High amountsof fixed-rate sources of funds increase the expected volatility of a firms income because inter-est payments are mandatory. If a bank was funded entirely from common equity, it wouldpay dividends, but these payments are discretionary. Omitting dividends does not producedefault. Firms with high capital risk evidenced by low capital-to-asset ratios　exhibit highlevels of financial leverage, have a higher cost of capital and normally experience greaterperiodic fluctuations in earnings.

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