一、商業銀行風(feng)險的分類

商業(ye)銀(yin)(yin)行(xing)主(zhu)要依(yi)靠存款(kuan)和其(qi)他(ta)(ta)借人資金(jin)開展經營，自(zi)有(you)資金(jin)占比較低，經營對(dui)象(xiang)不是傳統的產(chan)品或服務，二是經營貨(huo)幣的特(te)殊行(xing)業(ye)。這種特(te)殊性(xing)，決定(ding)了商業(ye)銀(yin)(yin)行(xing)內(nei)在風(feng)(feng)險要遠高于其(qi)他(ta)(ta)類型企業(ye)，面臨的風(feng)(feng)險種類也(ye)大(da)大(da)迥異于其(qi)他(ta)(ta)企業(ye)，具有(you)自(zi)身(shen)獨有(you)的特(te)征(zheng)，有(you)人做過不完全統計(ji)，從銀(yin)(yin)行(xing)誕生開始，其(qi)所面臨的風(feng)(feng)險種類多達(da)200多(duo)種。

根據(ju)不同(tong)的(de)標準，可(ke)(ke)將(jiang)(jiang)(jiang)(jiang)商業銀行的(de)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)分(fen)(fen)(fen)為(wei)不同(tong)的(de)類型。按(an)性(xing)質(zhi)，可(ke)(ke)將(jiang)(jiang)(jiang)(jiang)其分(fen)(fen)(fen)為(wei)信用風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)、市場風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)、操作風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)、流動風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)；按(an)內容，可(ke)(ke)將(jiang)(jiang)(jiang)(jiang)其分(fen)(fen)(fen)為(wei)戰(zhan)略風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)、財(cai)務風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)、運(yun)營風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)、法律風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)；按(an)來源，可(ke)(ke)將(jiang)(jiang)(jiang)(jiang)其分(fen)(fen)(fen)為(wei)外部(bu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)、內部(bu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)、借款(kuan)人風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)、管理者風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)、競爭對(dui)手風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)、政(zheng)策法律風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)等；按(an)因素，可(ke)(ke)將(jiang)(jiang)(jiang)(jiang)其分(fen)(fen)(fen)為(wei)利率(lv)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)、匯率(lv)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)、商品價格風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)、行業風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)、信息風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)、意(yi)外事(shi)件風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)；按(an)后果可(ke)(ke)將(jiang)(jiang)(jiang)(jiang)其分(fen)(fen)(fen)為(wei)倒閉風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)、違規風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)、聲譽風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)；按(an)是(shi)否有(you)盈利可(ke)(ke)能，可(ke)(ke)將(jiang)(jiang)(jiang)(jiang)其分(fen)(fen)(fen)為(wei)純粹風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)、機會風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)；按(an)是(shi)否為(wei)體系共有(you)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)，可(ke)(ke)將(jiang)(jiang)(jiang)(jiang)其分(fen)(fen)(fen)為(wei)系統性(xing)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)和(he)非(fei)系統性(xing)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)。

當前，對商(shang)業銀(yin)行風險(xian)分(fen)類(lei)最權威的是(shi)巴塞爾(er)委員會(hui)在《巴塞爾(er)協議》中給出的商(shang)業銀(yin)行風險(xian)分(fen)類(lei)。巴塞爾(er)委員會(hui)在1997年9月頒布的(de)《有效銀(yin)行(xing)監管(guan)的(de)核心原(yuan)則》中，根(gen)據銀(yin)行(xing)風(feng)(feng)險(xian)(xian)產生(sheng)的(de)原(yuan)因將銀(yin)行(xing)風(feng)(feng)險(xian)(xian)作(zuo)出(chu)分類，即銀(yin)行(xing)面臨的(de)主要風(feng)(feng)險(xian)(xian)有信用風(feng)(feng)險(xian)(xian)、市場風(feng)(feng)險(xian)(xian)、操作(zuo)風(feng)(feng)險(xian)(xian)、合規風(feng)(feng)險(xian)(xian)、流動性風(feng)(feng)險(xian)(xian)、戰略(lve)風(feng)(feng)險(xian)(xian)和(he)聲譽風(feng)(feng)險(xian)(xian)等七大類，各類風(feng)(feng)險(xian)(xian)的(de)含義(yi)如下(xia)。

1、信(xin)用(yong)(yong)風險。信(xin)用(yong)(yong)風險是指交易對象違約及其(qi)信(xin)用(yong)(yong)質量下(xia)降(jiang)（信(xin)用(yong)(yong)評級下(xia)降(jiang)、履約能力(li)減弱(ruo)等）給授信(xin)主體帶來的(de)潛在損失。

2、市(shi)(shi)(shi)場(chang)風(feng)(feng)險。由于市(shi)(shi)(shi)場(chang)價(jia)(jia)格變動(dong)，銀行表(biao)內和(he)表(biao)外頭寸會面臨遭受損失(shi)的風(feng)(feng)險。巴(ba)塞爾委員會會根據導(dao)致市(shi)(shi)(shi)場(chang)風(feng)(feng)險因素的不同將市(shi)(shi)(shi)場(chang)風(feng)(feng)險劃分(fen)為利率(lv)風(feng)(feng)險、匯率(lv)風(feng)(feng)險、股票價(jia)(jia)格風(feng)(feng)險和(he)商品價(jia)(jia)格風(feng)(feng)險四種(zhong)。

3、操作(zuo)風(feng)險(xian)(xian)(xian)。操作(zuo)風(feng)險(xian)(xian)(xian)指由不(bu)(bu)(bu)完(wan)善(shan)或有(you)問題(ti)的(de)(de)(de)(de)內部程(cheng)序、人員(yuan)(yuan)及系(xi)統或外部事件所造(zao)成的(de)(de)(de)(de)損(sun)失(shi)的(de)(de)(de)(de)風(feng)險(xian)(xian)(xian)。定義(yi)包(bao)括(kuo)法(fa)律風(feng)險(xian)(xian)(xian)，但不(bu)(bu)(bu)包(bao)括(kuo)戰略風(feng)險(xian)(xian)(xian)和(he)聲譽(yu)風(feng)險(xian)(xian)(xian)。巴塞爾委員(yuan)(yuan)會(hui)通(tong)過與業(ye)界合(he)作(zuo)，確認了可(ke)能(neng)導致重點(dian)損(sun)失(shi)的(de)(de)(de)(de)操作(zuo)風(feng)險(xian)(xian)(xian)的(de)(de)(de)(de)七大類(lei)型(xing)；內部欺(qi)詐(zha)(zha)，即故意(yi)誤報頭寸、員(yuan)(yuan)工(gong)偷竊、員(yuan)(yuan)工(gong)通(tong)過自己(ji)的(de)(de)(de)(de)賬戶的(de)(de)(de)(de)內部交易等；外部欺(qi)詐(zha)(zha)，如(ru)搶(qiang)劫、偽造(zao)空頭支票、計算機黑客(ke)(ke)破壞等；雇傭(yong)制度(du)和(he)工(gong)作(zuo)場所安(an)全(quan)，如(ru)侵害員(yuan)(yuan)工(gong)健康和(he)安(an)全(quan)條例、有(you)組織的(de)(de)(de)(de)工(gong)會(hui)行(xing)動等；顧(gu)客(ke)(ke)、產(chan)(chan)(chan)品和(he)業(ye)務違法(fa)，如(ru)信用違約(yue)、顧(gu)客(ke)(ke)秘密信息的(de)(de)(de)(de)濫(lan)用、銀行(xing)賬戶上不(bu)(bu)(bu)正當交易行(xing)為(wei)、洗錢和(he)未經許可(ke)產(chan)(chan)(chan)品的(de)(de)(de)(de)銷售等；實(shi)物資產(chan)(chan)(chan)的(de)(de)(de)(de)損(sun)失(shi)，如(ru)恐怖行(xing)為(wei)、破壞行(xing)為(wei)、地震、火(huo)災和(he)洪災等；營業(ye)中(zhong)斷(duan)和(he)系(xi)統癱瘓，如(ru)計算機軟件硬件的(de)(de)(de)(de)損(sun)毀、通(tong)信故障、供(gong)電(dian)中(zhong)斷(duan)等；執行(xing)、傳遞和(he)程(cheng)序管理(li)，如(ru)數據錄入(ru)錯誤、抵押管理(li)失(shi)敗、不(bu)(bu)(bu)完(wan)全(quan)的(de)(de)(de)(de)法(fa)律文件、非法(fa)進入(ru)顧(gu)客(ke)(ke)賬戶、非客(ke)(ke)戶的(de)(de)(de)(de)交易對手(shou)操作(zuo)失(shi)誤和(he)供(gong)應商糾紛等。

4、合規風(feng)險(xian)(xian)。因(yin)違(wei)反法律或監管要求而受到制裁的(de)風(feng)險(xian)(xian)、遭受金融損失的(de)風(feng)險(xian)(xian)以及(ji)因(yin)銀行(xing)未能遵守所(suo)有(you)適用法律、法規、行(xing)為準則以及(ji)相關慣(guan)例標準，而給銀行(xing)信譽帶來(lai)的(de)損失等(deng)方面的(de)風(feng)險(xian)(xian)。

5、流(liu)動性(xing)風險。流(liu)動性(xing)風險是(shi)指銀(yin)(yin)行(xing)(xing)無力為(wei)負責(ze)的(de)(de)減少或(huo)(huo)資(zi)產(chan)的(de)(de)增加提供融資(zi)的(de)(de)可能性(xing)。即當銀(yin)(yin)行(xing)(xing)流(liu)動性(xing)不(bu)足時(shi)，它無法以合理的(de)(de)成(cheng)本迅速增加負債或(huo)(huo)變(bian)現資(zi)產(chan)獲得(de)足夠的(de)(de)資(zi)金(jin)，從(cong)而影響了其(qi)盈利水平。在極(ji)端情(qing)況下(xia)，流(liu)動性(xing)不(bu)足會(hui)造成(cheng)銀(yin)(yin)行(xing)(xing)的(de)(de)倒閉。

6、戰(zhan)略風險(xian)(xian)。戰(zhan)略風險(xian)(xian)是指企業(ye)(ye)因做出戰(zhan)略性(xing)錯(cuo)誤的(de)決定而(er)導致(zhi)經濟上(shang)的(de)損失(shi)。戰(zhan)略風險(xian)(xian)是業(ye)(ye)務單位、高級管理層和董事會的(de)共同責(ze)任。常(chang)見的(de)戰(zhan)略風險(xian)(xian)包括企業(ye)(ye)的(de)目標與方針、市場潛(qian)在的(de)威脅、業(ye)(ye)務范圍的(de)深度(du)與廣度(du)、品牌及形象的(de)樹立(li)。

7、聲(sheng)譽(yu)(yu)風(feng)險(xian)。聲(sheng)譽(yu)(yu)風(feng)險(xian)是(shi)指(zhi)由于公(gong)眾的負面看法而對銀(yin)行造成(cheng)潛在(zai)的損(sun)害的風(feng)險(xian)。聲(sheng)譽(yu)(yu)風(feng)險(xian)和戰略風(feng)險(xian)一樣(yang)被排除在(zai)操作風(feng)險(xian)之外(wai)。常(chang)見的聲(sheng)譽(yu)(yu)風(feng)險(xian)原因；操作上的失(shi)誤、違反有關規(gui)定。