期刊名称：Federal Reserve Bank of Kansas City. Financial Industry Perspectives (Online)
印刷版ISSN：1072-0049
出版年度：1998
出版社：Federal Reserve Bank of Kansas
摘要：Bankers are often characterized asbeing in the business of managing risk.To be successful, bank managers,stockholders, and directors must workclosely together in deciding what riskstheir bank will assume and how theywill control the bank's overall riskexposure. Each of these participants,though, is likely to have different pref-erences and opinions regarding risk.In fact, the development of bank risk-management policies and procedurestypically involves bank owners, direc-tors, and managers in a process ofgive and take. Throughout thisprocess, differences in opinion mayarise because of differences in owner-ship positions, responsibilities formanaging the bank, and managementoversight functions. Consequently, ifmutually acceptable decisions are to bemade, each decision maker will have tounderstand the preferences of the oth-ers and develop policies that reflect allof their concerns
