【正文】 。雖然這種限制在設(shè)立和管理起來比較昂貴，他們所實行的限制風險，可以由任何人單獨承擔。 4 激勵合同和賠償 在某種程度上，管理上可以引入與一線管理人員個人激勵機制相容的合同然后減少復雜和昂貴的風險補償需求。匯總報表通過業(yè)務(wù)單位指出限制條件和當前漏洞。 2 持倉限額或規(guī)則 第二個內(nèi)部控制技術(shù) 是利用持倉限額和使用最低參與標準。承銷標準，風險分類，審 標準和風險都是傳統(tǒng)的管理和控制具。 鑒于上述情況，那么那些必要的程序必須履行，以便進行適當?shù)娘L險管理呢 ?從本質(zhì)上講，是采用什么技術(shù)既限制和管理風險的不同類型，以及它們是如何在各種風險控制區(qū)實施 ?這是對這些問題，我們現(xiàn)在轉(zhuǎn)向。這里的意思就是，是當銀行持有的復雜和專有資產(chǎn)數(shù)量下降時，這種風險轉(zhuǎn)移起來比較困難。 最后，銀行可以從服務(wù)客戶群的過程中，購買或出售金融債權(quán)分散或集中的風險。共同的風險規(guī)避行為在這里至少包括三種類型。 在銀行的主要業(yè)務(wù)，即那些涉及其自身的資產(chǎn)負債表和其基本的商業(yè)貸款和借款中的風險，并不完全由銀行自身所承擔 .在許多情況下，機構(gòu)將通過適當?shù)纳虡I(yè)行為的交易來消除或減輕金融風險與關(guān)聯(lián)，在其他情況卜，將通過定價和產(chǎn)品設(shè)計的結(jié)合把風險轉(zhuǎn)移給其他締約方。 可以肯定的是，這些銀行業(yè)金融機構(gòu)進行的活動不會直接受資產(chǎn)負債表的影響。商業(yè)銀行正承擔著業(yè)務(wù)風險。 本文的目的是概述本次調(diào)查的結(jié)果。 在過去十年中，銀行業(yè)經(jīng)歷了一場慘痛的損失。s management to require that employees be held accountable is the third. In each case, the goal is to rid the firm of risks that are not essential to the financial service provided, or to absorb only an optimal quantity of a particular kind of risk. There are also some risks that can be eliminated, or at least substantially reduced through the technique of risk transfer. Markets exist for many of the risks borne by the banking firm. Interest rate risk can be transferred by interest rate products such as swaps or other derivatives. Borrowing terms can be altered to effect a change in their duration. Finally, the bank can buy or sell financial claims to diversify or concentrate the risks that result from servicing its client base. To the extent that the financial risks of the assets created by the firm are understood by the market, these assets can be sold at their fair value. Unless the institution has a parative advantage in managing the attendant risk and/or a desire for the embedded risk which they contain, there is no reason for the bank to absorb such risks, rather than transfer them. However, there are two classes of assets or activities where the risk inherent in the activity must and should be absorbed at the bank level. In these cases, good reasons exist for using firm resources to manage bank level risk. The first of these includes financial assets or activities where the nature of the embedded risk may be plex and difficult to municate to third parties. This is the case when the bank holds plex and proprietary assets that have thin, if not nonexistent, secondary markets. Communication in such cases may be more difficult or expensive than hedging the underlying risk. Moreover, revealing information about the customer may give petitors an undue advantage. The second case includes proprietary positions that are accepted because of their risks, and their expected return. Here, risk positions that are central to the bank39。 4 the packaging, securitizing, distributing, and servicing of loans in the areas of consumer and real estate debt primarily. These items are absent from the traditional financial statement because the latter rely on generally accepted accounting procedures rather than a true economic balance sheet. Noheless,the overwhelming majority of the risks facing the banking firm are onbalancesheet businesses. It is in this area that the discussion of risk management and of the necessary procedures for risk management and control has centered. Accordingly, it is here that our review of risk management procedures will concentrate. 3. What kinds of risks are being absorbed? The risks contained in the bank39。money center institutions as well as several firms outside the . The information obtained covered both the philosophy and practice of financial risk management. This article outlines the results of this investigation. It reports the state of risk manageme