本书用全英文写作，系统阐述了当代银行经营管理的最新理论和实践，主要内容有银行绩效评价、负债管理、资本管理、贷款管理、证券投资、风险管理、公司治理与内部控制等。本书是财经类本科生系统学习银行管理知识的双语教材，也可作为财经类研究生以及金融机构从业人员的专业英语学习教材。

本书用全英文写作，系统阐述了当代银行经营管理的最新理论和实践，主要内容有银行绩效评价、负债管理、资本管理、贷款管理、证券投资、风险管理、公司治理与内部控制等。本书努力做到中外银行管理理念和实践的合理衔接，既吸收了国际上银行经营管理的最新研究成果，同时又补充了中国银行业的发展现状和改革动态。本书是财经类本科生系统学习银行管理知识的双语教材，也可作为财经类研究生以及金融机构从业人员的专业英语学习教材。

Chapter 1

1.1 Introduction to Banking

  1.1.1 What IsaBank?

  1.1.2 The Development of Banking

1.2 The Role of Bank in the Economy

  1.2.1 The Role of Commercial Banks in the Economy

  1.2.2 The Functions of Bank

1.3 The Fundamental Forces of Change in Banking

  1.3.1 Deregulation and Reregu]ation

  1.3.2 Financial Innovation

  1.3.3 Securitization

  1.3.4 Globalization

  1.3.5 Advance in Technology

1.4 Organization Form of the Banking Industry

  1.4.1 Unit Banking Versus Branch Banking

  1.4.2 Financial Holding Companies

1.5 Bank in China

  1.5.1 Reform of Banking System

  1.5.2 Recent Banking Reform

  1.5.3 The Opening-up of the Banking System

Chapter 2

2.1 Introduction

2.2 Balance Sheet

  2.2.1 Bank Assets: Uses of Funds

  2.2.2 Bank Liabilities and Equities: Sources of Funds

2.3 The Income Statement

2.4 The Relationship Between the Balance Sheet and Income Statement

2.5 The Return on Equity Model

  2.5.1 All-Equity and All-Debt Banks

  2.5.2 Bank Profitability Analysis

  2.5.3 A Risk Index for Banks

  Appendix 2.1 The Uniform Bank Performance Report (UBPR)

Chapter 3

3.1 Introduction

3.2 The Liability Structure of FDIC Insured Commercial Banks

  3.2.1  Recent Trends in Bank Funding Source

  3.2.2 Characteristics of Retail-Type Deposits

  3.2.3 Characteristics of Large Wholesale Liabilities

3.3 Measuring the Cost of Funds

  3.3.1 The Average Historical Cost of Funds

  3.3.2 The Marginal Cost of Funds

  3.3.3 Costs of Independent Sources of Funds

  3.3.4 Weighted Marginal Cost of Total Funds

  3.3.5 Marginal Cost Analysis: an Application

3.4 Funding Sources and Banking Risk

  3.4.1 Funding Sources: Liquidity Risk

  3.4.2 Funding Sources: Interest Rate Risk

  3.4.3 Funding Sources: Credit and Capital Risk

3.5 Deposit Insurance

  3.5.1 Federal Deposit Insurance

  3.5.2 Deposit Insurance Around the World

Chapter 4

4.1 Why We Worry About Bank Capital?

4.2 Risk-based Capital Standards

 4.2.1 Capital Adequacy

 4.2.2 Basle Capital Accords

 4.2.3 Basle II Framework

 4.2.4 Risk-Adjusted Return on Capital

4.3 The Constituents of Capital

  4.3.1 Accounting Capital

  4.3.2 Definition of Capital Included in the Capital Base

  4.3.3 Definition of Capital Included in China

4.4 What Is the Function of Bank Capital?

  4.4.1  Bank Cap!tal Provides a Cushion to Absorb Losses

  4.4.2 Bank Capital Provides Ready Access to Financial Markets

  4.4.3 Capital Constrains Growth and Reduces Risk

4.5 Calculation and Measurement of Capital Adequacy Ratios

4.6 Economic Capital and the Assessment of Capital Adequacy

  4.6.1 The Definition of Economics Capital

  4.6.2 Example: Economic Capital Allocation for Commercial Credil

Chapter 5

5.1 Recent Trends in Loan Growth and Quality

  5.1.1 The Overview of Loan Development in U.S.

  5.1.2 The Overview of Loan Development in China

5.2 The Credit Process

  5.2.1  Business Development and Credit Analysis

  5.2.2 Credit Execution and Administration

  5.2.3 Credit Review

5.3 Different Types of Loans

  5.3.1 The Characteristics of Different Types of Loans in U.S.

  5.3.2 The Types Of Loans in China

5.4 Asset Transfers and Securitization

  5.4.1 Introduction

  5.4.2 Mechanics of the Asset Securitization Process

Chapter 6

6.1 Introduction

  6.1.1 The History of Banks Owning Securities in U.S.

  6.1.2 The History of Bank Owning Securities in China

6.2 Dealer Operations and the Securities Trading Account

  6.2.1 The Classification of Dealer Operation

  6.2.2 Accounting for Investment Securities

6.3 Objectives of the Investment Portfolio

  6.3.1 Safety or Preservation of Capital

  6.3.2 Liquidity

  6.3.3 Yield

  6.3.4 Diversify Credit Risk

  6.3.5 Help Manage Interest Rate Risk Exposure

  6.3.6 Pledging Requirements

6.4 Composition of the Investment Portfolio

  6.4.1 The Composition of the Investment Portfolio in U.S.Commercial

     Bank

  6.4.2 The Securities Investment in China's Commercial Bank

6.5 Establishing Investment Policy Guidelines

  6.5.1 Return Objectives

  6.5.2 Portfolio Composition

  6.5.3 Liquidity Consideration

  6.5.4 Credit Risk Consideration

Chapter 7

7.1 Cash Assets Management

  7.1.1 The Introduction

  7.1.2 Objectives of Cash Assets Holding

  7.1.3 Cash Assets Versus Liquid Assets

7.2 Liquidity Planning

  7.2.1 The Development of Liquidity Strategies

  7.2.2 The Trade-off Between Liquidity and Profitability

  7.2.3 Liquidity Needs and Risks

7.3 Measures of Liquidity

  7.3.1 Asset Liquidity Measures

  7.3.2 Loan-to-Deposit Ratio

  7.3.3 Liability Liquidity Measures

  7.3.4 Liquidity Analysis of Citibank

7.4 Projecting Liquidity Needs

 7.4.1 An Application q

 7.4.2 Considerations in Selecting Liquidity Sources

Chapter 8

8.1 Introduction

 8.1.1 Why Risk Matters?

  8.1.2 The Basic Categories of Risk

  8.1.3 Prerequisites for Risk Management

8.2 Credit Risk Management

  8.2.1 The Definition of Credit Risk

  8.2.2 Measurement of Credit Risk

  8.2.3 Techniques of Credit Risk Management

8.3 Market Risk Management

  8.3.1 The Definition of Market Risk

  8.3.2 Market Risk Measurement: VaR

  8.3.3 Market Risk Management

8.4 Operational Risk Management

  8.4.1 The Definition of Operational Risk

  8.4.2 Sound Practices of Operational Risk Management

Chapter 9

9.1 Introduction

  9.1.1 The Foundations of Bank Corporate Governance

  9.1.2 The Bank Corporate Governance in China

9.2 Sound Corporate Governance Principles

  9.2.1 Establishing Strategic Objectives and a Set of Corporate Values

  9.2.2 Enforcing Clear Lines of Responsibility and Accountability

  9.2.3 Ensuring That Board Members Are Qualified for Their Positions

  9.2.4 Ensuring Appropriate Oversight Conducted by Senior Management

  9.2.5 Effectively Utilizing the Work Conducted by Internal and

   External Auditors

  9.2.6 Ensuring That Compensation Policies and Practices Are Consistent

   with the Bank

  9.2.7 Conducting Corporate Governance in a Transparent Manner

  9.2.8 Understanding of the Bank's Operational Structure

9.3 Introduction of Internal Control in Banking

  9.3.1 Background

  9.3.2 The Objectives and Role of Internal Control

  9.3.3 The Major Elements of an Internal Control Process

9.4 Principles for the Assessment of Internal Control Systems

  9.4.1 Management Oversight and the Control Culture

  9.4.2 Risk Recognition and Assessment

  9.4.3 Control Activities and Segregation of Duties

  9.4.4 Information and Communication

  9.4.5 Monitoring Activities and Correcting Deficiencies

  9.4.6 Evaluation of Internal Control Systems by Supervisory Authorities

Chapter 10

10.1 Overview of International Banks

  10.1.1 The Development of International Banking

  10.1.2 Structuring the Overseas Operation

  10.1.3 Choosing an Organizational Structure

10.2 Services of Global Commercial Banks

  10.2.1 Credit Services

  10.2.2 Syndicated Loan Facilities

  10.2.3 Project Finance

  10.2.4 Trade Finance

  10.2.5 Commercial Paper and Note Issuance Facilities

  10.2.6 Currency Exchange

10.3 Banking System Around the World

  10.3.1 Japan

  10.3.2 United Kingdom

  10.3.3 France

  10.3.4 German

Reference