譯文（字數 4233）：

銀行的利率風險管理

引言：金融中介往往通過在成熟結構中創(chuàng)建不匹配和再定價他們的資產和負債來反應利率風險。利率風險與流動性風險是一個基本的風險相關的銀行資源管理。這兩種類型的風險所造成的不確定性方式的存款人可以在利率變動的情況下收回投資，一方面是指商業(yè)銀行向其客戶支付利息的不確定性，以吸引和保持存款形式的資金，另一方面利率風險表示由于利率的不可預期的演變而被銀行注冊的損失。

關鍵詞：利率風險，敏感性資產及負債，資產負債管理，差距分析

一、簡介

金融動蕩無疑已到達東歐。作為結果，目前新成員國對未來金融中介，信貸增長，兌換率和實際收斂等基本問題的未來發(fā)展有著極大的不確定性。（R?dulescu，2009）。隨著金融危機的出現，商業(yè)環(huán)境變得越來越有風險，對銀行和其他金融機構在經濟系統(tǒng)中的功能的正確性產生了負面影響。因此，一種高效的、有效的銀行風險管理的問題成為一個最新的必要性，超過了以往任何時候。事實上這也是過去的幾年里羅馬尼亞的一個熱門話題，銀行不得不處理一個不穩(wěn)定的金融動蕩而影響整個羅馬尼亞經濟。

外文原文（字符數 17458）：

Finances - Accounting

INTEREST RATE RISK MANAGEMENT IN BANKING

Lect. Ph.D Imola Drig?

Lect. Ph.D Anca Jarmila Gu??

Lect. Ph.D Dorina Ni??

University of Petro?ani

Faculty of Sciences, Petro?ani, Romania

Abstract: Financial intermediation often exposes banks to interest rate risks by creating mismatches in the maturity structure and re-pricing terms of their assets and liabilities. The interest rate risk is along with the liquidity risk a fundamental risk associated to the management of bank resources. Both types of risk are caused by the uncertainty regarding the way depositors may withdraw their investments in case of interest rate variation, on one hand, and by the uncertainty that involves the interest rate paid by the commercial bank to its customers in order to attract and keep funds in form of deposits, on the other hand. The interest rate risk expresses the loss registered by the bank because of the unexpected evolution of the interest rate.

JEL classification: G18, G21, G32, G33

Key words: interest rate risk, sensitive assets and liabilities, assests-liabilities management, GAP analysis