随着中国改革开放的深化，商业银行全球化趋势日益显著，面临的竞 争压力不断加剧，其资金配置功能的重要性也愈发凸显。与此同时，资本 市场的逐步开放进一步加大了国内商业银行的压力，导致市场竞争日趋激 烈，银行财务风险管控面临更高挑战。在当前全球经济一体化与金融市场 复杂性持续提升的背景下，商业银行面临的财务风险呈现多样化与严峻化 态势，对其稳健运营构成重大挑战。作为国内金融体系的支柱之一，中国 银行分支机构的财务风险管理水平直接关系到整个金融系统的稳定与安全。

         本研究选取中国银行 G 支行为具体案例，深入剖析其在当前经济环境 下的财务风险管理状况。本文概述了选题背景，指出在全球经济波动以及 金融监管趋严等因素影响下，加强商业银行财务风险管理的重要性日益凸显。同时对国内外相关研究现状进行梳理，明确了本研究在理论与实践上 的价值与意义。并且系统回顾了商业银行财务风险管理的相关理论，为后 续的实证研究奠定了坚实的理论基础。在深入分析中国银行 G 支行的基本 概 况 及 财 务 风 险 管 理 现 状 的 基 础 上 ， 通 过 运 用 财 务 报 表 分 析 法 、 CAMEL 财务风险评价法对该支行的财务风险进行了全面识别与评价分析，揭示了 中国银行 G 支行财务风险存在的问题，主要包括：资产质量降低、流动性 欠缺、盈利性下降、资本充足性不足、内部管理水平较低等。结合对中国 银行 G 支行的财务风险评价结果，依据评价结果提出了针对性的风险控制 策略，分别从资产质量风险控制、流动性风险控制、盈利性风险控制、资 本充足性风险控制及内部管理风险控制五个方面尝试提出策略建议。包括： 优化贷款结构及信贷管控、加大不良贷款的处置力度；优化资产负债结构、 加大流动性风险监管；提高成本管控能力、提高业务经营能力；拓宽资本补充渠道、建立资本充足评估体系；和加强相关人员培训、建立健全风险管控机制等。

         本文认为中国银行 G 支行需将财务风险防控管理融入日常经营工作，在强化专业化管理的同时构建更新型的高效管理体系，确保该行在未来持续经营过程中实现财务风险的实时防控，进而保障和巩固主体业务发展。

     As China's reform and opening-up deepens, the increasingly global presence of commercial banks is accompanied by intensifying competitive pressures, highlighting the critical importance of their fund deployment function. Concurrently, the gradual opening of the capital market has further amplified pressure on domestic commercial banks, leading to increasingly intense market competition and presenting heightened challenges for bank financial risk management. Against the backdrop of deepening global economic integration and growing financial market complexity, the financial risks confronting commercial banks are becoming more diverse and severe, posing significant threats to their sound operations. As a systemically important pillar of the domestic financial system, the effectiveness of financial risk management at the branch level of the Bank of China directly impacts the stability and security of the entire financial system.

      In this study, Bank of China Branch G is selected as a specific case to deeply analyze its financial risk management situation in the current economic environment.This paper summarizes the background of the topic, pointing out that under the influence of global economic fluctuations and tightening of financial regulation, the importance of strengthening financial risk management in commercial banks is becoming more and more prominent. At the same time, the current status of related research at home and abroad is sorted out, and the value and significance of this study in theory and practice are clarified.And the relevant theories of financial risk management of commercial banks are systematically reviewed, which lays a solid theoretical foundation for the subsequent empirical research. On the basis of in-depth analysis of the basic profile of Bank of China Branch G and the current situation of financial risk management, the financial risk of the branch is comprehensively identified and evaluated and analyzed through the use of the financial statement analysis method and the CAMEL financial risk evaluation method, which reveals the problems of the financial risk of Bank of China Branch G, which mainly include: reduced asset quality 、 lack of liquidity 、 decreased profitability、 insufficient capital adequacy、 low level of internal management, etc. Combined with the results of the financial risk evaluation of Bank of China Branch G, a targeted risk control strategy is proposed based on the evaluation results, which attempts to put forward strategic recommendations in five aspects: asset quality risk control, liquidity risk control, profitability risk control, capital adequacy risk control and internal management risk control. These include: optimizing the loan structure and credit control, and increasing the disposal of non-performing loans; optimizing the asset-liability structure, and increasing the supervision of liquidity risk; improving the ability of cost control and improving the ability of business operation; broadening the channels of capital replenishment, and setting up the capital adequacy assessment system; and strengthening the training of relevant personnel, and establishing a sound risk control mechanism.

       This paper argues, Bank of China G Sub-branch needs to integrate financial risk prevention and control management into its daily operation, and build a newer and more efficient management system while strengthening specialized management, so as to ensure that the bank realizes real-time prevention and control of financial risks in the future continuous operation process, and then protects and consolidates the main business development.

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