巴塞尔协议框架下中国商业银行资本管理研究
发布时间：2018-11-02 09:23
【摘要】：在现代市场经济体制下，经济体系的核心是金融系统，而银行又是金融系统的核心，所以银行业在整个社会经济活动中占有重要的地位。20世纪70年代以来，金融全球化及金融创新不断加深，银行业得以深化发展，所经营业务也趋向复杂化，这使得银行经营面临更复杂、更多样的风险。为适应金融业发展趋势，全球银行业都在不断的变革中，巴塞尔协议的相关规定更是成为银行业的国际法则。 20世纪90年代以来各国金融危机频繁爆发，使中国银行业充分认识到资本管理的重要性，不断加快改革步伐，对资本的吸收和运用逐渐强化，但仍普遍存在内部融资能力不足、商业银行附属资本结构不合理、杠杆率偏高、拨备覆盖率高以及风险资产计量基础薄弱等问题，相对国际先进银行差距很大。在“巴塞尔资本协议III”和中国《商业银行资本管理办法（试行）》的出台之后，我国商业银行迫切需要加快对自身资本管理的改善。因而，有必要对在此环境下的中国商业银行资本管理策略进行有效、深入地探讨。 本文使用案例分析方法，通过对银行资本管理理论的阐述和巴塞尔协议理论框架的梳理，，总结了世界各国银行资本管理的实践经验和发展方向，研究了我国银行业现行资本管理效率问题及改进方向，为其资本管理效率的提升提出建议和对策。 本文的研究内容总共分为六部分，四个章节，具体内容如下： 第一部分为绪论,包括本论文的国内外的研究现状、本论文的基本内容、理论与现实意义、研究方法及创新之处。第1章为商业银行资本管理基本理论概述，分两节分析了银行资本及资本管理的重要性，并简单梳理了巴塞尔协议的理论演进。第2章为我国商业银行资本管理现状，分四节分别阐述了中国版巴塞尔协议、我国商业银行现阶段资本管理状况、存在的问题以及问题产生的原因。第3章为巴塞尔协议背景下各国商业银行资本管理经验探索，分三节阐述了发达国家和发展中国家银行业的资本管理经验以及我国商业银行资本管理可借鉴的内容。第4章为巴塞尔III背景下我国商业银行资本管理对策建议，分别从资本补充机制、监管资本要求及资本运用效率三个方面为我国商业银行提供了资本管理改善对策。最后一部分为结论，总结全文，认为我国商业银行必须改进现有资本管理方法。必须尽快建立有效的资本补充机制；合理规划以满足资本监管要求并在节约资本的基础上提高资本运用效率。 由于巴塞尔资本协议III于2010年颁布，我国《商业银行资本管理办法》也是在2012年6月刚刚被提出，于2013年1月开始实施，因此国内针对此时银行业的资本管理方案的分析还不多，本文的创新之处也在于此，希望通过本文的阐述及分析能够抛砖引玉，使得我国商业银行能够找到最适合现阶段国际经济大环境的资本管理策略，为我国银行业的发展提供理论支撑。
[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.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.2
本文编号：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.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.2
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相关期刊论文 前3条
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3 于蓉;;商业银行资本管理的内涵分析[J];金融经济;2011年08期
本文编号：2305620
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