摘 要目前我国正处于复杂而多变的经济环境中，市场化推动了银行金融业的发展，与此同时，对商业银行的发展也提出了各种要求，商业银行在面对日新月异的金融市场中，往往忽略了规避各类的财务风险。对于商业银行来说，现阶段面临的最重要的一个风险便是和资金紧密相连的财务风险。因此，有效防范商业银行的财务风险可以促进中国银行业的发展，促进中国金融市场的稳定发展。本文以财务风险为研究对象，对广西农村合作银行展开具体深入的研究。首先，以商业银行财务风险相关理论为基础，将商业银行有关的各项财务风险作为依据，凭借流动性风险、市场风险、资本风险、信用风险、操作风险以及其他风险六个方面对该银行财务风险的现状进行分析，得出了该银行所存在的四个问题：银行管理人员素质不高，基础较薄弱；利率风险以及流动性风险凸显；信贷资产质量差；未构建财务风险控制体系和预警体系。最后结合该银行的实际情况，分别从培养高素质管理人才、加强流动性管理和市场风险管理、强化贷款风险管控、完善财务风险控制体系和预警体系四个方面提出了具体的可行性措施建议。目的在于控制该银行在经营过程中的财务风险，从而提升竞争力以及降低财务风险，实现该银行的最大化利益。关键词：商业银行；财务风险；风险管理；风险预警AbstractAt present, our country is in a complicated and changeable economic environment. Marketization has promoted the development of banking and financial industry. At the same time, various requirements have been put forward for the development of commercial banks. In the face of the ever-changing financial market, commercial banks often neglect to avoid all kinds of financial risks. For commercial banks, the most important risk at this stage is the financial risk closely linked with funds. Therefore, effectively preventing the financial risks of commercial banks can promote the development of China's banking industry and the stable development of China's financial market.This article mainly aims at the financial risk, has carried on the research to the Guangxi Rural Cooperative Bank. First of all, the current sit...
