论《巴塞尔新资本协议》中的法律风险--兼谈我国商业银行法律风险监管制度的构建

法律风险主要有操作性法律风险和环境法律风险两种表现形式。法律风险是一种特殊类型的操作风险,它普遍存在于商业银行业务活动的各个方面,商业银行应当为之配置充足的资本。由董事会和高级管理层、法律风险管理部门以及内部审计部门组成的组织结构是法律风险管理体系有效运作的基础。法律风险管理程序包括识别、评估、监测以及控制和缓释等四个循环往复的过程。我国应当积极借鉴《新资本协议》体现的成熟的风险管理经验和先进的监管理念,通过制定监管指南的方式,从明确法律风险的表现形式、引导商业银行完善管理法律风险的组织结构以及推动商业银行开发管理法律风险的技术和方法等三个方面入手,初步建立起法律风险监管制度。

Legal Risk in the Context of The New Basel Capital Accord

For the purpose of the New Basel Capital Accord,legal risk means the possibility of increased exposure caused by unlawful transactions or unfavorable external legal event,including two categories: operational legal risk and environmental legal risk.Legal risk is a particular form of operational risk,widespread in all business lines of banks,and banks should allocate enough capital for it.An effective management framework of legal risks shall be based on a sound governance structure composed of the board/senior management,legal function and internal audit committee.Banks shall implement processes and procedures to identify,assess,monitor and control/mitigate legal risks.China's regulatory authorities should borrow the advanced concept and best practices embodied in the New Basel Capital Accord,and enact guidelines,in which legal risk is precisely defined,to help Chinese banks improve governance structure and develop skills and techniques for legal risk management.