巴塞尔协议III及其对中国银行业的影响

发布时间：2018-01-01 18:43

本文关键词：巴塞尔协议III及其对中国银行业的影响　出处：《西南财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：从国际上分析,上世纪70年代,伴随全球经济的一体化和自由化日益增强,金融管制逐步放开,银行从传统贷款业务逐步过渡到追求表外高风险创新业务,传统业务已很难维持银行利润,多家银行倒闭,著名的银行有德国和斯塔特银行和纽约富兰克林国民银行。到20世纪80年代,拉美国家爆发国家债务危机,对银行业带来了沉重的打击,银行转变了传统依靠吸存放贷的经营模式,积极转向发展表外业务,金融工具的不断创新虽然短期为银行解决了危机,但是长期内聚集了大量风险。2007年,美国爆发了次货危机,不断升级演变,成为全球金融危机,在此次危机中,过多依赖表外业务的银行相继出现经营问题,贝尔斯登、雷曼兄弟、投行美林证券纷纷破产。面对一次又一次的金融危机,人们开始反思银行监管的重要性,并开始着力解决金融体系的脆弱性和负外部性问题。巴塞尔委员会1988年,发布了《巴塞尔协议Ⅰ》,首次提出了资本充足率的监管。2004年推出了《巴塞尔协议Ⅱ》,提出了三大支柱的监管框架。2010年《巴塞尔协议Ⅲ》颁布,强调了微观监管和宏观审慎监管并行。从国内来分析,我国从2004年开始实施了巴塞尔协议Ⅰ的资本监管标准,2007年正式启动了实施巴塞尔Ⅱ的监管工程,从2007年开始至2010年止,我国监管部门先后出台了17个监管文件来执行《巴塞尔协议Ⅱ》,并在2011年按照《巴塞尔协议Ⅱ》的资本计提标准要求我国银行严格执行。2011年5月3日,银监会颁布《中国银行业实施新监管标准指导意见》,意见的出台,标志着中国巴塞尔协议的建立,即中国版的巴塞尔协议Ⅲ,也标志着我国开始正式践行《巴塞尔协议Ⅲ》。从此我国银行业并行实行《巴塞尔协议Ⅱ》和《巴塞尔协议Ⅲ》的监管要求。中国版巴塞尔协议Ⅲ从微观和宏观层面为我国银行业提供了一整套完整的监管体系,我国银行业严格按照新标准执行。通过新规范的执行,增强了我国金融体系的稳定性和抗击经济波动的能力,新监管标准对我国银行业产生了深远的影响。但是如何稳步推进《巴塞尔协议Ⅱ》和《巴塞尔协议Ⅲ》的同步实施,为我国银行业制定一套完善的监管标准,是未来我国银行监管当局应当思考的问题。次货危机后,我国经济恢复较快,稳定的经济环境为我国银行业全面开展《巴塞尔协议Ⅲ》打下了坚实的外部基础；我国银行业主要发展存贷款的传统业务,表外创新业务发展较慢,这一经营格局使我国银行业免遭金融危机的影响,为我国银行业创造了稳定的内部环境。有利的内部和外部环境有助于我国监管当局开展新资本协议的监管工作,但是伴随《巴塞尔协议Ⅲ》的本土化,也显现出了不少问题,如何解决问题,使我国银行业适应新巴塞尔协议的监管规定,成为当前银行业的重要任务。这也是本文的选题意义,希望通过本文的分析,为我国银行业监管提出建议。本文的机构安排如下：首先介绍了本文选题背景、写作意义、综述国内外巴塞尔协议监管领域的研究动态,并说明文章主要研究框架和采用的研究方法。本文主要从巴塞尔协议的演进过程着手研究,银行危机爆发,旧的协议已经不能控制银行风险,巴塞尔委员会及时调整巴塞尔协议,不断推出新的巴塞尔协议。本文的写作思路是从金融危机这一背景写起,引出不断推层出新的巴塞尔协议,再到分析我国银行业面临新巴塞尔协议,采取的各种应对措施。然后本文介绍了《巴塞尔协议Ⅰ》的提出背景、主要内容和重要影响。介绍了巴塞尔委员会作为国际清算银行的一个正式机构产生的过程和履行的职责；分析了《巴塞尔协议Ⅰ》是基于跨国银行的广泛成立,监管出现漏洞,需要规范监管体系而推出,《巴塞尔协议Ⅰ》在这种背景下应运而生,第一次把全球国际银行纳入统一监管框架中；再介绍了巴塞尔Ⅰ中提出了资本充足率的监管框架。其后本文在《巴塞尔协议Ⅰ》的基础上,推进到《巴塞尔协议Ⅱ》。分析了《巴塞尔协议Ⅱ》的背景、主要内容和重要影响。随着巴塞尔Ⅰ的实施,各种问题被暴露出来,原来单一的监管规范已不适应当时银行经营环境的复杂化和多边化。为控制银行出现的各种风险,巴塞尔委员会推出了《巴塞尔协议Ⅱ》,并提出了《巴塞尔协议Ⅱ》的三大支柱监管。本文着重分析了《巴塞尔协议Ⅰ》与《巴塞尔协议Ⅱ》的区别,主要从监管方式、监管风险和监管技术等方面进行了详细对比,并得出《巴塞尔协议Ⅱ》在银行监管上的改进之处。再次,本文过渡到对《巴塞尔协议Ⅲ》的分析。介绍了巴塞尔Ⅲ的演进过程、产生背景和主要内容。通过分析巴塞尔Ⅱ出现的问题,再结合当时爆发的全球金融危机,引出了巴塞尔Ⅲ,巴塞尔Ⅲ在Ⅱ的基础上重新定义了资本,提高了资本充足率指标,新增了资本留存缓冲、逆周期缓冲资本、杠杆率和流动性指标。从过去注重单一银行风险转变到关注银行系统性风险,从过去强调微观监管转变到微观监管和宏观审慎监管并重接下来文中引出了中国版巴塞尔协议Ⅲ。中国版巴塞尔协议Ⅲ是在国际《巴塞尔协议Ⅲ》的基础上进行了完善。本文先介绍了巴塞尔协议Ⅲ在中国实施的进程；再介绍了中国版巴塞尔协议Ⅲ的内容,并比较了中国版巴塞尔协议Ⅲ和全球通行的《巴塞尔协议Ⅲ》的异同；最后按照中国巴Ⅲ,计算了中国11家上市商业银行的资本充足率、杠杆率等指标,分析了中国版巴赛尔协议Ⅲ在我国银行业的实施情况和未来对我国银行业的影响。最后为本文的结论部分,本文通过对11家上市商业银行的测算得出了《巴塞尔协议Ⅲ》本土化对我国银行业的影响,并根据测算结果,本文对商业银行如何较快实施《巴塞尔协议Ⅲ》的监管规定,给出了建议和展望。本文的写作方法是从研究巴塞尔协议的演进过程着手,采用了多种方法并用,如全面分析法、历史分析和比较分析相结合、理论分析与实践分析相结合、规范分析和实证分析相结合。本文全面分析了巴塞尔协议的动态推进过程,采用了全面分析法,理清了三次巴塞尔协议之间错综复杂的关联关系。对三次巴塞尔协议的资本构成要求和资本充足率要求采用了比较方法,得出了资本监管对于银行风险控制的重要作用。对巴塞尔协议在国外和国内实施情况采用了对比的方法,梳理了巴塞尔协议在国内外的实施进程。中国版巴塞尔Ⅲ对中国银行业的影响采用了实证的分析方法,通过数据计算得出了资本充足率、杠杆率等指标,证明了我国施行该协议的必要性。本文的创新之处表现有：一是本文根据历史演进的顺序,从巴塞尔协议的制定到演进过程,进行了系统归纳和整理,内容详尽充实,勾勒出了巴塞尔协议的监管框架,为后续提出我国银行体系监管标准打下了基础。二是对比方法的运用,既进行了新旧巴塞尔协议内容的对比,又进行了巴塞尔在国内国外情况的实施对比,还进行了中国版巴塞尔协议Ⅲ和国际巴塞尔协议Ⅲ的对比分析,由对比分析,我们对巴塞尔协议有了更为全面和深刻的认识。三是本文选取我国11家上市商业银行的年报数据,按照了中国版巴塞尔协议Ⅲ的监管规定,计算了11家上市商业银行的核心一级资本充足率、一级资本充足率、总资本充足率、杠杆率和贷款损失拨备指标,并将其与现行计算方法得出的数据进行了对比,得出了我国上市商业银行受中国版巴塞尔协议Ⅲ的影响大小。具有一定的创新性,但是还有很多不足的地方需要改进。本文不足之处有：一是数据获得方面不足。上市商业银行还未公布2012年的年报,因此计算上没有更新到2012年的数据；在计算方法上由于有部分数据为银行内部数据,数据收集受到限制,多项指标的计算只能采取近似计算,计算结果不够精确。二是本人学术水平有限,对银行监管制度的认识还有欠缺,在银行制度的设计方面存在较大差距,未来还需要对我国银行的监管体系建设多思考。
[Abstract]:From the analysis of the world, in 70s, with the global economic integration and liberalization of the growing financial regulation gradually liberalized, from the traditional bank loan business gradually transition to the pursuit of balance sheet high risk innovation business, traditional business has been difficult to maintain bank profits, banks collapse, Germany and the Bank of New York and Franklin the National Bank of the famous bank. By 1980s, the outbreak of the debt crisis in Latin American countries, has brought a heavy blow to the banking sector, banks rely on changing the traditional deposit lending business model, positive transfer sheet business to the development and innovation of financial tools although the short-term solution to the crisis for the bank, but in the long term gathered a large number of the risk of.2007 years, the outbreak of the U.S. subprime crisis, escalating evolution, as the global financial crisis, in the crisis, excessive reliance on sheet business of banks Business problems, Bill Stearns, Lehman brothers, investment bank Merrill Lynch Securities went bankrupt.
In the face of a financial crisis, people began to reflect on the importance of banking supervision, and began to focus on solving the financial fragility and externality problems. The Basel Committee issued the "Basel agreement in 1988, 1 >, first proposed the regulatory capital adequacy ratio.2004 year < Basel II >, put forward the.2010 regulatory framework of the three pillars of the" Basel III year > promulgated, emphasizes the micro regulation and macro prudential supervision in parallel.
From the perspective of domestic, China began to implement the Basel agreement on capital regulation standards from 2004, 2007 officially launched the implementation of Basel II regulation project, from 2007 to 2010, China's regulators have introduced 17 regulatory documents to implement "Basel II", and in 2011 in accordance with the "Basel agreement II > provision of capital standard of our banks to strictly implement.2011 in May 3rd, the CBRC promulgated the" China banking guidance on the implementation of new regulatory standards, the introduction of views, China marks the establishment of the Basel agreement, namely Chinese version of the Basel accord, also indicates that China has officially practice < Basel III from now on China's banking industry. The implementation of Basel II Requirements parallel < > and < > Basel III regulation.
Provide a complete set of supervision system Chinese edition of the Basel accord III from the micro and macro level for China's banking industry, China's banking industry in strict accordance with the implementation of the new standards. Through the implementation of the new norms, enhance the ability of China's financial system stability and the fight against economic fluctuations, the new regulatory standards had a profound impact on China's banking industry. But how to steadily promote the "Basel II" and "Basel III" synchronous implementation, establish a set of perfect regulatory standards for China's banking industry, is the future of China's banking regulatory authorities should think about.
After the sub-prime crisis, China's economic recovery, a stable economic environment for China's banking industry to carry out a comprehensive "Basel III > lay a solid foundation for the development of the main external; China's banking deposit and loan of traditional business, form innovative business development is slow, the management pattern of the impact of China's banking industry from the financial crisis, creating a stable internal environment for China's banking industry. Favorable internal and external environment is conducive to China's regulatory authorities to carry out the supervision work of the new capital accord, but with the" Basel III "localization, also appeared a lot of problems, how to solve the problem, China's banking industry to adapt to the new Basel agreement regulation, has become an important task for the current banking industry. This is also the significance of this topic, I hope that through this analysis, put forward suggestions for China's banking supervision.
The organization of this article is arranged as follows:
First, it introduces the background and significance of the topic, summarizes the research trends in the field of Basel agreement supervision at home and abroad, and explains the main research framework and research methods adopted.
This paper is mainly to study the evolution process of the Basel agreement, the banking crisis, the old protocol can not control the bank risk, the Basel Committee timely adjustment of the Basel agreement, has introduced a new Basel agreement. The idea of writing this article is from the background of the financial crisis leads to write, pushing a new layer to the Basel agreement analysis of China's banking industry is facing the new Basel agreement, various measures should be taken.
Then the paper introduces the background of the Basel agreement > >, the main content and the important influence. The Basel Committee as a formal organization of the bank for International Settlements and the duties of the "Basel protocol; I established multinational banks" is based on the regulatory loopholes, to standardize the supervision system and the launch, Basel agreement > < I emerged in this context, the first international bank into a unified regulatory framework; and then introduces Basel I put forward the regulatory framework of the capital adequacy ratio.
Then this paper in < Basel accord I >, < >. Advance to Basel II of the "Basel II" background, main content and important influence. With the implementation of Basel, all kinds of problems are exposed, the original single regulation can not adapt to the complex and the multilateral bank management environment for the control of various risks. Banks, the Basel Committee launched the "Basel II", and put forward the "three pillars of Basel II regulation". This paper analyzes the difference between Basel and I < < agreement > > of Basel II, mainly from the way of supervision, supervision and supervision of risk technology etc. a detailed comparison, and the improvement of Basel II < > in banking supervision.
Again, this paper analyze the < Basel 3 >. Introduces the evolution process of Basel III, the background and main content. Through the analysis of Basel II problems, combined with the outbreak of the global financial crisis, the Basel III, III in Basel II based on the re definition of the capital increase the capital adequacy ratio index, the new capital cushion, counter cyclical capital, leverage and liquidity index. From the past focus on single bank risk to a focus on the systemic risk of banks, from the past emphasis on regulatory changes to the micro regulation and macro prudential supervision.
This paper introduced China version of Basel 3. China edition of the Basel accord III is based on the international "Basel III > was improved. This paper first introduces the Basel accord in China implementation process; then introduces the Chinese version of Basel III, and compared the similarities and differences between the China edition of the Basel accord III and the world < Basel 3 >; according to the final Chinese Pakistan III, China 11 listed commercial bank's capital adequacy ratio was calculated, the leverage ratio and other indicators, analysis of the China version of Basail III in the implementation of China's banking industry and the future of China's banking industry.
The last part is the conclusion, through the influence of < Basel 3 > localization of China's banking industry to measure 11 listed commercial banks, according to the calculation results, the regulation of commercial banks to implement fast < Basel III >, gives some suggestions and prospects.
The writing method of this thesis is to proceed from the evolution process of the Basel protocol, using a variety of methods, such as comprehensive analysis, historical analysis and comparative analysis, combining theoretical analysis with practical analysis, normative analysis and empirical analysis. This paper comprehensively promote the process of dynamic analysis of the Basel protocol, the comprehensive analysis, to clarify the relationship between perplexing the three Basel agreement. The three Basel agreement form of capital requirements and capital adequacy requirements using a comparative method, the capital regulation on an important role in bank risk control. The Basel protocol adopts a comparative method in the foreign and domestic implementation, review the Basel agreement at home and abroad in the implementation process. Effects of Chinese version of Basel III on China banks using the empirical analysis method, through the data calculation The index of capital adequacy ratio and leverage ratio proves the necessity of implementing the agreement in China.
The innovation of this paper is: one is based on the historical evolution of the order, from the formulation to the evolution of the Basel agreement, were systematically summarized, the detailed content, outlines the regulatory framework of the Basel protocol, the bank supervision system of our country standard pipe laid the foundation for the subsequent two is the use of contrast is proposed. Method, compared the contents of both old and new Basel agreement, and the implementation of Basel in contrast to the situation abroad, also analyzed China edition of the Basel accord III and international Basel III, by comparative analysis, we Basel agreement have a more comprehensive and profound understanding. The three is the annual report data this paper selects 11 listed commercial banks in China, according to the China version of the Basel III regulations, calculate the core of 11 listed commercial banks with a capital adequacy ratio, level The total capital adequacy ratio, capital adequacy ratio, leverage ratio and loan loss provision indicators, and compares them with the current calculation method of the data shows that China's listed commercial banks affected by the Chinese version of the Basel III size. With a certain degree of innovation, but there are still many deficiencies need to be improved.
The inadequacies of this article are: one is the lack of data obtained. The listed commercial bank has not yet announced the 2012 annual report, so the calculation was not updated to 2012 data; in the calculation method because some data for internal data bank, the data collection is limited, only a number of indicators to calculate the approximate calculation, the calculation result is not accurate enough. Two is my limited academic level of the banking supervision system there is a lack of understanding, there is a big gap in the design of the banking system, the future still need more consideration about the construction of bank supervision in China.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.3;F830

【参考文献】