建设银行经济资本管理研究

发布时间：2018-01-03 06:38

本文关键词：建设银行经济资本管理研究　出处：《南昌大学》2013年硕士论文　论文类型：学位论文

【摘要】：2008年美国次贷危机带来了全球金融的巨大震荡,世界实体经济也遭受了严重的下滑。在这场危机中,美国银行业遭受了巨大的打击,很多老牌的商业银行纷纷倒闭。2009年底,受美国金融危机的影响,欧洲爆发了主权债务危机,主权债务问题造成了欧洲很多商业银行风险敞口扩大,面临资金链条断裂的危险。本文重点解决三个问题：第一,商业银行经济资本管理的理论基础是什么,商业银行的经济资本应该如何度量；第二,建设银行的经济资本管理是怎样的情况,国外发达商业银行的经济资本管理又是怎样,相比之下建设银行的管理有怎样的优缺点；第三,建设银行经济资本管理的具体实务操作是怎样的,需要怎样的改进才能更加有效。为解决第一个问题,本文首先对商业银行经济资本的相关概念进行了解释,重点阐述了风险、经济资本的相关概念。接着,对管理理论进行了梳理,综述了国内外学者关于经济资本管理的不同观点。之后,本文阐述了商业银行经济资本的计量方法,包括信用风险、市场风险、操作风险等不同风险形式的经济资本的计量方法。为解决第二个问题,本文对中国建设银行的经济资本管理情况进行了概括性的阐述,主要是介绍了建设银行经济资本计量的方法。为解决第三个问题,本文以江西省建设银行具体案例为依托,介绍了建设银行经济资本管理的实务操作,得出结论,并以此为根据给出了政策建议。通过对以上三个问题的研究,本文得到以下结论：第一,商业银行经济资本不同于会计资本,是用于应对商业银行经营中的各种风险的。第二,风险损失从其发生概率大小的角度可以划分为平均损失、非预期损失和极端损失。不同的损失要通过不同的方式进行弥补。第三,中国建设银行有其一套完整、严格的经济资本管理体系,但与发达国家商业银行比较还有一些不足。第四,中国建设银行江西省分行按照风险分类分别计量经济资本,在预算管理、绩效考核、贷款风险定价、贷款限额、风险分析报告等方面均有很好的应用。第五,不同的担保方式其对应的经济资本也有所不同,不同信用等级的客户其经济资本占用也不同。
[Abstract]:In 2008, the US sub-prime mortgage crisis brought a great shock to the global finance, and the real economy of the world also suffered a serious decline. In this crisis, the American banking industry suffered a huge blow. Many old commercial banks have closed down. At the end of 2009, under the influence of the American financial crisis, the sovereign debt crisis broke out in Europe, and the sovereign debt problem caused the expansion of the risk exposure of many commercial banks in Europe. Faced with the risk of financial chain break. This paper focuses on solving three problems: first, what is the theoretical basis of economic capital management of commercial banks, and how to measure the economic capital of commercial banks; Second, what kind of economic capital management is the construction bank, what is the economic capital management of the developed commercial banks in foreign countries, and what are the advantages and disadvantages of the management of the construction bank; Third, the construction bank economic capital management of the specific practice is how, how to improve to be more effective. In order to solve the first problem, this paper first explains the related concepts of commercial banks' economic capital, focusing on the related concepts of risk and economic capital. Then, the management theory is combed. After summarizing the different viewpoints of domestic and foreign scholars on economic capital management, this paper expounds the measurement methods of economic capital of commercial banks, including credit risk and market risk. In order to solve the second problem, this paper gives a general description of the economic capital management of China Construction Bank. In order to solve the third problem, based on the concrete case of Jiangxi Construction Bank, this paper introduces the practical operation of the economic capital management of China Construction Bank. The conclusion is drawn, and the policy recommendations are given on the basis of the conclusions. Through the study of the above three problems, this paper draws the following conclusions: first, the economic capital of commercial banks is different from accounting capital, which is used to deal with various risks in the management of commercial banks. Risk loss can be divided into average loss, unexpected loss and extreme loss from the angle of probability of occurrence. Different losses should be compensated in different ways. Third, China Construction Bank has a complete set. Strict economic capital management system, but compared with commercial banks in developed countries, there are still some shortcomings. 4th, Jiangxi Branch of China Construction Bank measures economic capital separately according to risk classification, in budget management. Performance appraisal, loan risk pricing, loan quota, risk analysis report and other aspects have a good application. 5th, different ways of guarantee its corresponding economic capital is different. Different credit rating of the customer's economic capital occupation is also different.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.33

【引证文献】