摘要:2008年华尔街爆发的世界金融危机，导致社会上失业率大幅上升，股市暴跌，偿还债务困难，严重的冲击了银行的信用体系，影响了社会秩序和治安。虽然很多国家相继对一些大型银行注入大量的资金，却还是无济于事。资产负债率比例的管理对银行的经营相当重要，它能够科学合理的对银行的资产和负债进行组合管理，既能反映企业经营风险，又能为企业债权人提供经营管理指导。西方的资产负债比例管理发展的比较早，而我国的起步比较晚，与外国的商业银行相比，我国的资产负债比例管理发展的还不是很成熟，所以针对这一情况，希望能够通过对相关知识的研究从中得到启发。

　　　本文以管理学、经济学和金融学的理论为基础，在对商业银行资产负债率及风险管理的问题进行研讨的过程中主要采用规范分析与实证分析相结合、定量分析与定性分析相结合的研究方法。从工商银行的经营现状入手，并与其他银行的经营现状作比较，分析工商银行的资产负债比例管理状况，并以此为基础得出解决资产负债比例出现异状的应对之策。

　　　通过对中国工商银行的资产负债比例的现状分析，指出目前该行资产负债比例管理中存在的主要问题，并对问题产生的原因进行深入分析。希望这些研究对该行今后的资产负债比例管理理念和对策选择提供微小的贡献。

关键词 资产负债率；商业银行；风险管理；工商银行

Abstract:The outbreak of the world financial crisis in Wall Street in 2008, leading to the surge in unemployment rate in the community, the stock market crash, debt repayment difficulties, serious impact on the bank's credit system, affecting the social order and security. Although many countries have injected a lot of money on a number of large banks, but still no avail. Proportion of the management of the asset-liability ratio of banks'  business is important, it can be scientific and rational portfolio management of the assets and liabilities of the bank, both reflect and the business risk, but also the operation and management guidance for corporate creditors. Western Asset liability ratio management development earlier, while China started relatively late, compared with foreign commercial banks, China's asset-liability ratio management development is not very mature, so this situation, want to be able to by the study of the knowledge to be inspired.

　　　In this thesis, based on the theory of management, economics and finance, the main problem of asset-liability ratio and risk management of commercial banks to discuss the process of combining normative analysis and empirical analysis, quantitative analysis and qualitative analysis combination of research methods. Start from ICBC operating status quo, and for comparison with other banks operating status, analysis of the bank's asset-liability ratio management status, and on this basis develop solutions to balance the proportion of abnormal countermeasures.

　　　Analysis of the status of the asset-liability ratio of the Industrial and Commercial Bank of China, pointed out that the main problems in the management of asset-liability ratio of the line, and the causes of in-depth analysis. I hope the row of these studies provide a small contribution to future asset liability ratio management philosophy and Countermeasures.

Keywords  Asset-liability Ratio  Commercial Banks   Risk Management  Industrial And Commercial Bank Of China