我国商业银行负债结构优化

发布时间：2018-03-28 11:54

本文选题：流动性风险　切入点：资产证券化　出处：《东北财经大学》2013年硕士论文

【摘要】：商业银行负债结构,有着十分丰富的内涵,既有量的结构,也有质的结构,它对资金来源的流动性和稳定性以及负债成本和风险有着重大的意义。它不仅决定着负债的规模和性质,也决定着资产的规模和投向,甚至决定着一家银行的命运。 20世纪80年代以来,金融业竞争加剧,金融创新产品层出不穷,商业银行也不得不考虑如何面对由金融业同质化所带来银行业地位的下降。加之非银行金融机构也向社会公众提供相似甚至比银行也更有吸引力的服务,导致资金的来源竞争非常激烈,这给商业银行的负债业务带来了极大的挑战。因此,商业银行通过不断地进行金融创新以及积极发展主动负债业务,以满足客户的需求并稳定银行的资金来源。我国的商业银行起步晚,正在逐步的从传统的存款业务到负债多元化转化,转化取得一些进展,但是仍有诸多问题需要我们正视。从整体角度分析,负债品种单一化、同质化现象严重,缺乏创新动力,防范风险手段单一,亟需商业银行审视自身的负债结构优化问题,不断调整自身负债结构,提高收益水平和管理效率。文章以负债结构对负债流动性风险的影响为契点,依托相关负债结构指标,试图建立衡量负债结构合理化的标准体系,建立体系的基础之上,选取工农中建为样本,对样本银行进行指标分析,进而发现我国商业银行负债结构的问题,以及问题背后的原因,针对该问题提出相适应的对策建议。本文采用统计分析中定性分析和定量分析结合的方法对样本银行进行指标分析,作为我国原来的四大商业银行,工农中建具有较好的代表性,故本文选取工商银行、建设银行、中国银行和农业银行作为我国商业银行整体状态的代表。文章通过对工农中建四个银行进行指标分析,对照通用的国际标准分析得出我国商业银行面临以下问题：第一,活期存款占比上升,银行存款活期化趋势明显。第二,被动负债占比明显高于75%,灵活性降低,风险控制能力下降。第三,核心负债比率高于60%,基本符合指标要求,但是,计算口径不一仍是需要改正和审视的问题。第四,核心存款余额有上升趋势,利率市场化下需要我们进一步加强核心存款余额的管理,增强风险控制能力。面对越来越趋势明显的利率市场化,银行负债结构的不合理性或可能成为银行业天空的达摩斯之剑,引发银行业危机。为此,本文提出以下相应对策：第一,优化银行负债数量结构,从思想上改观银行从业人员的认识,从规模上与银行自身资产水平适应；第二,优化银行负债质量结构,降低负债成本,实现银行利润最大化：第三,加强制度改革,提高监管水平,为银行业的改革提供一个稳定的平台；第四,加强金融创新,发展证券化道路,真正做到盘活存量、用好增量,促进银行合理调整资金使用方向；第五,改善银行宏观环境,通过完善金融市场,减少商业银行面临的市场风险和信用风险,辅助性的降低负债流动性风险,增强银行应变能力。国内外对负债结构优化研究很多,多数以定性分析和前瞻性研究为主,对负债结构指标体系的构建和整合较少,本文的创新点在于定性与定量相结合对负债结构进行研究。定量是指对部分指标给出具体的数值标准,定性是指部分指标的整体衡量和判断。对数据采用图表论证也是本文的创新之一,但是,由于样本容量有限,因此,部分论证不是很充分,这是本文的不足之处。
[Abstract]:The liability structure of commercial banks, has a very rich content, both the amount of structure, but also of the structure, it is of great significance to the sources of funding liquidity and stability as well as the cost of debt and risk. It not only determines the size and nature of the liability, but also determines the size of the assets and investment, even a bank determines the fate.
Since 1980s, increased competition in the financial sector, financial product innovation of commercial banks also have to emerge in an endless stream, consider how to face the decline of the financial industry homogenization brought about by the banking industry status. In addition to non bank financial institutions also provide similar and even more attractive than banks to the public service, leading to funding source of competition is very fierce, the business to bank liabilities business has brought great challenges. Therefore, commercial banks through the ongoing financial innovation and actively develop active debt business, to meet the needs of customers and stable sources of funds for banks. The Commercial Bank of our country started late, is gradually from the traditional deposit liabilities to diversified transformation, some progress transformation however, there are still many problems need us to face. From the overall point of liabilities of the single variety, homogenization phenomenon is serious, lack of Lack of innovation power and prevention of risk means are single. It is urgent for commercial banks to examine their own debt structure optimization problems, constantly adjust their debt structure, improve profitability and management efficiency.
The impact of debt structure on debt liquidity risk as a turning point, relying on the related debt structure indicators, trying to establish a standard system to measure the debt structure rationalization, based on system foundation, selection of workers and peasants in the construction of the sample, the sample bank index analysis, and found that the debt structure of commercial banks in our country, and the reasons behind the problem, puts forward some countermeasures and suggestions to solve the problem of adaptation.
This paper uses the method of qualitative analysis and quantitative analysis combined with statistical analysis of index analysis of the sample banks, as China's original four large commercial banks, workers and peasants in the construction of a good representative, so this paper selected the industrial and commercial bank, construction bank, Chinese bank and Agricultural Bank of China's commercial banks as a representative of the whole state. This article through to the workers and peasants in the construction of four banks index analysis, comparison of the general international standard for the analysis of China's commercial banks are facing the following problems: first, demand deposits accounted for the rising trend of bank deposits significantly. Second, passive debt was significantly higher than the proportion of 75%, reducing the flexibility, decreased ability to control risk. Third. The core of the debt ratio is higher than 60%, basically meet the requirements, but not a still need to correct the calculation caliber and examine the problem. Fourth, core deposits have increased interest rates. In the market, we need to further strengthen the management of the balance of the core deposit, and enhance the ability of risk control.
In the face of increasingly obvious trend of interest rate marketization, the unreasonable structure of bank debt or the banking industry may become the sky of the swords of Moss, a banking crisis caused. Therefore, this paper puts forward the following countermeasures: first, optimize the number of bank debt structure, from the thought to view the employees of the bank, from the scale and the bank's own assets level adjustment; second, optimize the quality of bank debt structure, reduce the cost of debt, the bank profit maximization: Third, strengthen system reform, improve the level of supervision, to provide a stable platform for the reform of the banking sector; fourth, strengthen financial innovation, the development of securitization Road, truly revitalize the stock, use the incremental, to promote the rational use of funds to adjust the direction of the bank; fifth, improve the bank macro environment, through the improvement of the financial market, commercial banks reduce market risk and credit risk, It helps to reduce the liquidity risk of debt and enhance the bank's resilience.
At home and abroad on the debt structure optimization research, the majority of the qualitative analysis and prospective research, to construct and integrate less debt structure of the index system, the innovation of this paper lies in the combination of qualitative and quantitative research on the debt structure. Quantitative refers to give specific numerical standards on the part of qualitative indicators, refers to the overall measure and judging index. One of the innovation of the data using charts is the argument but, due to the limited sample size, therefore, part of the argument is not very good, this is the inadequacy of the paper.

【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.2

【参考文献】