区域性城市商业银行异地经营动机及财务风险分析

摘要：城商行是在整合城市信用社的基础上成立的，最初成立目的是服务所在地区域经济社会发展、化解地方潜在金融风险，这样的成立背景和历史特征使其自成立之初就不可避免的具有极强的地域性特征。经过二十多年的发展，城市商业银行运营模式已逐渐趋于成熟，主要经营指标好于全国银行业平均水平。伴随外资银行准入门槛降低、利率市场化改革的深入推进以及大型国有商业银行和股份制商业银行市场竞争的加剧，众多城商行将突破地域限制、提高竞争能力作为其重要的发展战略，实现异地经营的愿望更加强烈。本文以徽商银行拟收购包商银行四家分行为例，探讨徽商银行这一重大并购举措背后所蕴藏的战略动机以及可能存在的潜在财务风险和经营风险，尝试为我国区域性城市商业银行破解自身发展瓶颈提供一定的建议措施。

Abstract： City commercial banks were established on the basis of integrating urban credit cooperatives. The initial purpose of the establishment was to serve the economic and social development of the local area and resolve local potential financial risks. Such a background and historical characteristics made it inevitable to have a very strong regional characteristics since its inception. After more than 20 years of development， the operation model of urban commercial banks has gradually matured， and the main operating indicators are better than the national average level of the banking industry. With the lower entry barriers for foreign banks， the in-depth advancement of interest rate marketization reforms， and the intensified competition in the market for large state-owned commercial banks and joint-stock commercial banks， many city commercial banks regard breaking regional restrictions and improving competitiveness as their important development strategies， and the desire to realize off-site operations is even stronger. This article uses the example of Huishang Bank's proposed acquisition of four branches of Baoshang Bank to discuss the strategic motivation behind Huishang Bank's major M&A initiative and the potential financial and operational risks that may exist， trying to provide some suggestions for the regional city commercial banks in China to solve their own development bottlenecks.

关键词：区域性城市商业银行;跨区域经营;异地经营动机;财务风险

Key words： regional city commercial bank;cross-regional operation;motivation for remote operation;financial risk

中图分类号：F832.2                                       文献标识码：A                                  文章编号：1006-4311（2020）22-0086-03

0  引言

作为我国银行业的一支后起的新兴力量，城市商业银行已逐渐与国有商业银行、股份制商业银行构成三足鼎立之势。在银行跨区域准入监管政策放开的利好条件下，城市商业银行纷纷尝试打破区域壁垒的限制，拓展自身的市场和业务范围。但是受制于自身规模和区域政策限制因素，再加上日益激烈的銀行市场的竞争和对手的打压，使得城商行跨区域经营战略的效果并非十分显著，并且跨区域经营使其自身的管理能力和风险控制能力也受到巨大挑战。……