巴塞爾協(xié)議框架下中國商業(yè)銀行資本管理研究
發(fā)布時(shí)間：2018-11-02 09:23
【摘要】：在現(xiàn)代市場(chǎng)經(jīng)濟(jì)體制下，經(jīng)濟(jì)體系的核心是金融系統(tǒng)，而銀行又是金融系統(tǒng)的核心，所以銀行業(yè)在整個(gè)社會(huì)經(jīng)濟(jì)活動(dòng)中占有重要的地位。20世紀(jì)70年代以來，金融全球化及金融創(chuàng)新不斷加深，銀行業(yè)得以深化發(fā)展，所經(jīng)營業(yè)務(wù)也趨向復(fù)雜化，這使得銀行經(jīng)營面臨更復(fù)雜、更多樣的風(fēng)險(xiǎn)。為適應(yīng)金融業(yè)發(fā)展趨勢(shì)，全球銀行業(yè)都在不斷的變革中，巴塞爾協(xié)議的相關(guān)規(guī)定更是成為銀行業(yè)的國際法則。 20世紀(jì)90年代以來各國金融危機(jī)頻繁爆發(fā)，使中國銀行業(yè)充分認(rèn)識(shí)到資本管理的重要性，不斷加快改革步伐，對(duì)資本的吸收和運(yùn)用逐漸強(qiáng)化，但仍普遍存在內(nèi)部融資能力不足、商業(yè)銀行附屬資本結(jié)構(gòu)不合理、杠桿率偏高、撥備覆蓋率高以及風(fēng)險(xiǎn)資產(chǎn)計(jì)量基礎(chǔ)薄弱等問題，相對(duì)國際先進(jìn)銀行差距很大。在“巴塞爾資本協(xié)議III”和中國《商業(yè)銀行資本管理辦法（試行）》的出臺(tái)之后，我國商業(yè)銀行迫切需要加快對(duì)自身資本管理的改善。因而，有必要對(duì)在此環(huán)境下的中國商業(yè)銀行資本管理策略進(jìn)行有效、深入地探討。 本文使用案例分析方法，通過對(duì)銀行資本管理理論的闡述和巴塞爾協(xié)議理論框架的梳理，，總結(jié)了世界各國銀行資本管理的實(shí)踐經(jīng)驗(yàn)和發(fā)展方向，研究了我國銀行業(yè)現(xiàn)行資本管理效率問題及改進(jìn)方向，為其資本管理效率的提升提出建議和對(duì)策。 本文的研究內(nèi)容總共分為六部分，四個(gè)章節(jié)，具體內(nèi)容如下： 第一部分為緒論,包括本論文的國內(nèi)外的研究現(xiàn)狀、本論文的基本內(nèi)容、理論與現(xiàn)實(shí)意義、研究方法及創(chuàng)新之處。第1章為商業(yè)銀行資本管理基本理論概述，分兩節(jié)分析了銀行資本及資本管理的重要性，并簡(jiǎn)單梳理了巴塞爾協(xié)議的理論演進(jìn)。第2章為我國商業(yè)銀行資本管理現(xiàn)狀，分四節(jié)分別闡述了中國版巴塞爾協(xié)議、我國商業(yè)銀行現(xiàn)階段資本管理狀況、存在的問題以及問題產(chǎn)生的原因。第3章為巴塞爾協(xié)議背景下各國商業(yè)銀行資本管理經(jīng)驗(yàn)探索，分三節(jié)闡述了發(fā)達(dá)國家和發(fā)展中國家銀行業(yè)的資本管理經(jīng)驗(yàn)以及我國商業(yè)銀行資本管理可借鑒的內(nèi)容。第4章為巴塞爾III背景下我國商業(yè)銀行資本管理對(duì)策建議，分別從資本補(bǔ)充機(jī)制、監(jiān)管資本要求及資本運(yùn)用效率三個(gè)方面為我國商業(yè)銀行提供了資本管理改善對(duì)策。最后一部分為結(jié)論，總結(jié)全文，認(rèn)為我國商業(yè)銀行必須改進(jìn)現(xiàn)有資本管理方法。必須盡快建立有效的資本補(bǔ)充機(jī)制；合理規(guī)劃以滿足資本監(jiān)管要求并在節(jié)約資本的基礎(chǔ)上提高資本運(yùn)用效率。 由于巴塞爾資本協(xié)議III于2010年頒布，我國《商業(yè)銀行資本管理辦法》也是在2012年6月剛剛被提出，于2013年1月開始實(shí)施，因此國內(nèi)針對(duì)此時(shí)銀行業(yè)的資本管理方案的分析還不多，本文的創(chuàng)新之處也在于此，希望通過本文的闡述及分析能夠拋磚引玉，使得我國商業(yè)銀行能夠找到最適合現(xiàn)階段國際經(jīng)濟(jì)大環(huán)境的資本管理策略，為我國銀行業(yè)的發(fā)展提供理論支撐。
[Abstract]:In the modern market economy system, the core of the economic system is the financial system, and the bank is the core of the financial system, so the banking industry plays an important role in the whole social and economic activities. With the deepening of financial globalization and financial innovation, the banking industry has been further developed and its business has tended to become more complicated, which makes banks face more complex and diversified risks. In order to adapt to the development trend of the financial industry, the global banking industry is constantly changing, and the relevant provisions of the Basel Accord have become the international rules of the banking industry. Since 1990s, the frequent outbreak of financial crises in various countries has made the Chinese banking industry fully realize the importance of capital management, speed up the pace of reform, and gradually strengthen the absorption and utilization of capital, but there is still a general shortage of internal financing capacity. The commercial banks have unreasonable subsidiary capital structure, high leverage ratio, high reserve coverage and weak measurement base of risk assets, which are quite different from the international advanced banks. After the introduction of Basel Capital Accord (III) and China's Capital Management measures for Commercial Banks (trial), China's commercial banks urgently need to speed up the improvement of their own capital management. Therefore, it is necessary to explore the capital management strategy of Chinese commercial banks in this environment. This paper summarizes the practical experience and development direction of bank capital management in the world by expounding the theory of bank capital management and combing the framework of Basel Accord theory with the method of case analysis. This paper studies the current capital management efficiency of China's banking industry and its direction of improvement, and puts forward suggestions and countermeasures for the improvement of its capital management efficiency. The research content of this paper is divided into six parts, four chapters, the specific contents are as follows: the first part is the introduction, including the domestic and foreign research status of this paper, the basic content of this paper, theoretical and practical significance, Research methods and innovations. Chapter 1 is an overview of the basic theory of capital management in commercial banks. It analyzes the importance of bank capital and capital management in two sections, and summarizes the theoretical evolution of Basel Accord. The second chapter is the present situation of capital management of commercial banks in China, which is divided into four sections, including the Basel Accord of China, the current situation of capital management of commercial banks in China, the existing problems and the causes of the problems. Chapter 3 is the exploration of the capital management experience of commercial banks in various countries under the background of the Basel Accord, which is divided into three sections, including the capital management experiences of developed and developing countries and the contents of capital management of commercial banks in China. The fourth chapter is the capital management countermeasures of Chinese commercial banks under the background of Basel III, which provides the capital management improvement countermeasures for Chinese commercial banks from three aspects: capital supplement mechanism, supervision capital requirements and capital utilization efficiency. The last part is the conclusion, which concludes that China's commercial banks must improve the existing capital management methods. It is necessary to establish an effective capital supplement mechanism as soon as possible, to make rational planning to meet the requirements of capital supervision and to improve the efficiency of capital utilization on the basis of saving capital. As the Basel Capital Accord (III) was promulgated in 2010, China's Capital Management measures for Commercial Banks was proposed in June 2012 and implemented in January 2013. Therefore, the domestic analysis of the capital management plan of the banking industry at this time is not much, the innovation of this paper is also here, I hope that through the elaboration and analysis of this paper, So that our commercial banks can find the most suitable for the current international economic environment of the capital management strategy for the development of China's banking industry to provide theoretical support.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.2
本文編號(hào)：2305620
[Abstract]:In the modern market economy system, the core of the economic system is the financial system, and the bank is the core of the financial system, so the banking industry plays an important role in the whole social and economic activities. With the deepening of financial globalization and financial innovation, the banking industry has been further developed and its business has tended to become more complicated, which makes banks face more complex and diversified risks. In order to adapt to the development trend of the financial industry, the global banking industry is constantly changing, and the relevant provisions of the Basel Accord have become the international rules of the banking industry. Since 1990s, the frequent outbreak of financial crises in various countries has made the Chinese banking industry fully realize the importance of capital management, speed up the pace of reform, and gradually strengthen the absorption and utilization of capital, but there is still a general shortage of internal financing capacity. The commercial banks have unreasonable subsidiary capital structure, high leverage ratio, high reserve coverage and weak measurement base of risk assets, which are quite different from the international advanced banks. After the introduction of Basel Capital Accord (III) and China's Capital Management measures for Commercial Banks (trial), China's commercial banks urgently need to speed up the improvement of their own capital management. Therefore, it is necessary to explore the capital management strategy of Chinese commercial banks in this environment. This paper summarizes the practical experience and development direction of bank capital management in the world by expounding the theory of bank capital management and combing the framework of Basel Accord theory with the method of case analysis. This paper studies the current capital management efficiency of China's banking industry and its direction of improvement, and puts forward suggestions and countermeasures for the improvement of its capital management efficiency. The research content of this paper is divided into six parts, four chapters, the specific contents are as follows: the first part is the introduction, including the domestic and foreign research status of this paper, the basic content of this paper, theoretical and practical significance, Research methods and innovations. Chapter 1 is an overview of the basic theory of capital management in commercial banks. It analyzes the importance of bank capital and capital management in two sections, and summarizes the theoretical evolution of Basel Accord. The second chapter is the present situation of capital management of commercial banks in China, which is divided into four sections, including the Basel Accord of China, the current situation of capital management of commercial banks in China, the existing problems and the causes of the problems. Chapter 3 is the exploration of the capital management experience of commercial banks in various countries under the background of the Basel Accord, which is divided into three sections, including the capital management experiences of developed and developing countries and the contents of capital management of commercial banks in China. The fourth chapter is the capital management countermeasures of Chinese commercial banks under the background of Basel III, which provides the capital management improvement countermeasures for Chinese commercial banks from three aspects: capital supplement mechanism, supervision capital requirements and capital utilization efficiency. The last part is the conclusion, which concludes that China's commercial banks must improve the existing capital management methods. It is necessary to establish an effective capital supplement mechanism as soon as possible, to make rational planning to meet the requirements of capital supervision and to improve the efficiency of capital utilization on the basis of saving capital. As the Basel Capital Accord (III) was promulgated in 2010, China's Capital Management measures for Commercial Banks was proposed in June 2012 and implemented in January 2013. Therefore, the domestic analysis of the capital management plan of the banking industry at this time is not much, the innovation of this paper is also here, I hope that through the elaboration and analysis of this paper, So that our commercial banks can find the most suitable for the current international economic environment of the capital management strategy for the development of China's banking industry to provide theoretical support.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.2
【參考文獻(xiàn)】
相關(guān)期刊論文 前3條
1 查靜;馬志君;;商業(yè)銀行資本管理:多重視角與發(fā)展趨勢(shì)[J];海南金融;2006年03期
2 劉明坤;;商業(yè)銀行經(jīng)濟(jì)資本管理的現(xiàn)狀及其建議[J];華北金融;2011年09期
3 于蓉;;商業(yè)銀行資本管理的內(nèi)涵分析[J];金融經(jīng)濟(jì);2011年08期
本文編號(hào)：2305620
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