我国问题银行的处置、防范与财务安排研究

发布时间：2018-02-27 07:11

本文关键词： 问题银行问题银行处置问题银行防范动态减值准备　出处：《华东师范大学》2012年博士论文　论文类型：学位论文

【摘要】：问题银行一般是指因自身经营管理上的问题或外在重大事件的影响促发严重财务危机,会引发挤兑、倒闭或破产风险的银行。问题银行恶化的严重后果就是金融危机。问题银行给各国的国民经济造成巨大损失,惨痛的损失促使理论家和政府重视研究问题银行的防范和处置。问题银行是怎么产生的?问题银行会产生多大危害?如何有效的处置和防范问题银行?国内外理论家和政府机构对问题银行的成因、处置制度安排已做了大量的研究。本文旨在围绕问题银行,梳理国内外问题银行处置的研究成果,借鉴欧美等先进经济体问题银行处置理论和实践,总结我国银行改制和问题银行处置的实践经验教训,寻找研究切入点量,分析问题银行的内在机理,结合当前新的经济形势利问题银行处置理论动向,为我国问题银行的有效处置,维护金融系统稳定,提出构建我国问题银行处置和防范的全方位三维安全网机制,以及设计银行资产动态减位准备的财务安排。本文的内容和结构总体设计主要为四大部分,具体框架结构安排如下第一部分包括第1、2章。第一章绪论,从研究意义、背景,文献综述、概念界定等方面分析问题银行研究的意义、出发点、研究动向和研究切入点。指出现阶段的问题银行理论研究和制度安排存在“盲区”,为此应建立新的概念体系和制度安排。问题银行的相关研究可细分为处置和防范,对已发生的问题银行侧重于一般常规处置制度的研究,隐性问题银行(未促发)应侧重于防范制度的安排。隐性问题银行的理论难点是建立基于逆周期的动态准备机制。第二章总结我国银行的发展历程和存在的问题,指出我国现在存在隐性问题银行的实际情况。第二部分包括第3章。第3章从理论的角度分析问题银行存在的危害性和问题银行产生的原因。首先根据制度经济学关于外部性的理论观点,分析问题银行存在的危害性。然后从委托-代理冲突、泡沫经济的破裂、金融监管失灵等角度分析问题银行产生的原因,分析前期我国问题银行产生的突出原因。第三部分包括第4、5章。第4章研究问题银行的处置分析的国际借鉴。研究海外问题银行处置的救助机制、市场退出机制和存款保险制度(投资者保护制度)等成熟做法,虽然这些国家的所有制形式、经济发展水平以及历史时期跟中国未必相同,但对国际通行的处置问题银行的经验和教训做出归纳,可以选择性的被我国问题银行处置研究进行借鉴。第5章研究我国问题银行的处置的历史历程,分析我国问题银行处置的成果,首先分析我国设置四大资产管理公司及处置银行不良资产的情况,然后分析我国银行改制、引进战略投资、上市过程所取得的经验成效,最后指出我国银行当前面临的国内外新的挑战、问题,指出构建问题银行处置和防范机制的迫切性和设想。第四部分包括第6、7章。第6章研究我国问题银行防治的安全网构建,结合当前的研究动向和经济形势,在前文分析的基础上,得出结论：从微观财务结构控制、中观会计制度设计和宏观系统监控层面提出建立三维动态安全网机制；根据我国银行发展现状,通过加快银行战略发展,建立防御问题银行的自身强化机制；指出当前防范问题银行安全网机制中的存在财务安排缺失,提出银行资产动态减值准备安排的必要性。第7章阐述银行资产减值动态准备模型的建立,基于极值理论、宏观压力测试系统,进行参数概率分布设定,进行蒙特卡罗实例仿真模拟,建立动态减值准备模型(Dynamic Loss Provision Model,简称DLPM),进一步进行DLPM模型成效分析。最后第8章得出论文结论、政策建议和问题展望。本文的观点和创新之处主要在于：(1)对问题银行方面的研究在国外并不鲜见,但从问题银行处置和防范制度安排作全方位的系统研究是一种全新尝试。(2)概念上,将问题银行分为隐性问题银行和显性问题银行。根据银行体系的脆弱性、“委托-代理”冲突、泡沫经济的破灭、金融市场失灵等理论,以及问题银行的传染性危害,得出银行自身存在常态隐性问题的观点。(3)问题银行有自己独特的依赖性路径,这条路径的重点是建立自我强化机制,不能简单被锁定在“被收购或破产倒闭”的死路上。(4)问题银行处置方式包括救助、重组利市场退出,问题银行的三种处置制度安排之间存在一个制度边界问题,使得管理当局对有问题银行作出正式的处置制度安排时往往要进行动态处置成本与收益的比较。(5)从微观则务结构控制、中观会计制度设计和宏观系统监控层面提出建立三维动态安全网机制。(6)根据我国银行发展现状,通过加快银行战略发展,建立防御问题银行的自身强化机制。(7)指出防范问题银行安全网机制中的存在财务安排缺失,提出建立基于极值理论、宏观压力测试系统、蒙特卡罗仿真模拟的银行资产动态减值准备模型的财务安排。
[Abstract]:The bank generally refers to itself due to the impact of the management problems or external events trigger a serious financial crisis, will lead to a run on the bank, bankruptcy or insolvency risk. The bank is the serious consequences of deterioration of the financial crisis. The bank for national economy caused huge losses, painful losses prompted theorists and government pay attention to the prevention and disposal of problem banks. The bank is how to produce? The bank will have much harm? How to effectively prevent and disposal of problem banks? Domestic and foreign theorists and government agencies to ask questions of the bank, the disposal system arrangement has made a lot of research. This paper aims to focus on the problem of banks, research results combing the domestic and foreign banks to dispose of the problem, from the disposal of theoretical and practical problems of banks in Europe and America and other advanced economies, summarizes our country bank restructuring and disposal of problem banks The experience and lessons, find the point of research, analysis of internal mechanism of problem banks, combined with the new economic situation and problem bank dealing with theoretical trends, for effectively dealing with problem banks in China, to maintain the stability of financial system, construct the problem bank disposition and prevention of the full range of three-dimensional network security mechanism, and financial arrangements design of bank assets reduced dynamic preparation.
The overall design of the content and structure of this article is mainly four parts, and the concrete frame structure is arranged as follows
The first part includes chapter 1,2. The first chapter is the introduction, from the research background, significance, literature review, research of problem bank analysis and other aspects of the concept, significance, research trends and research point. The problems of bank theory and institutional arrangement of "blind spots", we should establish the concept of system and system the new arrangement. Research on issues related to the bank can be subdivided into disposal and prevention, to study the problems that have arisen banks focus on conventional disposal system, hidden problem bank (not trigger) should focus on prevention of system arrangement. The difficulties of the theory of hidden problems is to establish a mechanism for banks based on dynamic inverse cycle. The second chapter summarizes the development process of China's banks and the existing problems are pointed out, now the actual situation in our country. The hidden problem bank
The second part includes third chapters. The third chapter analyzes the reasons and harmfulness of problem banks existing problem banks from the perspective of the theory. According to the theory about the externality of institutional economics, hazard analysis of problem banks exist. Then from the principal-agent conflict, the breakdown of the bubble economy, such as analysis of the failure of financial regulation causes of the problems generated by banks, analyses the prominent causes of early Chinese banks.
The third part includes chapter 4,5. The fourth chapter is the analysis of international reference research on bank disposal. The relief mechanism for overseas studies dealing with problem banks, market exit mechanism and deposit insurance system (investor protection system) and other mature practices, although the form of ownership in these countries, the level of economic development and the historical period with Chinese but not the same. The problem of international bank dealing with the experience and lessons are summarized, can selectively be on disposal of problem banks in China for reference. The fifth chapter studies the history of China's Bank's disposal, analysis of China's achievements in dealing with problem banks, first analyzes the situation in China set up four Asset Management Co and disposal of non-performing assets of banks then, analysis of China's banking reform, the introduction of strategic investment, experience and achievements in the process of listing, finally pointed out that China's banks when facing the country The new challenges and problems at home and abroad, point out the urgency and idea of constructing the disposal and prevention mechanism of the problem banks.
The fourth part includes chapter 6,7. Research on bank safety net control in China Construction of the sixth chapter, combined with the current research trends and economic situation, concluded on the basis of the above analysis, control: from the micro financial structure, intermediate accounting system design and macro level monitoring system set up a three dimensional dynamic mechanism according to the safety net; the development status of China's banks, by speeding up the strategic development bank, its strengthening mechanism of the defense establishment problem bank; pointed out that the current safety net against the problems existed in the mechanism of bank financial arrangement is missing, it is necessary to arrange for the bank asset dynamic provision. The seventh chapter illustrates the establishment of dynamic model for bank assets impairment, based on extreme value theory, macro the pressure test system of probability distribution parameters of Monte Carlo simulation simulation, establish the dynamic model (Dynamic Loss Pr impairment Ovision Model, referred to as DLPM), further analyses the effectiveness of the DLPM model.
The last eighth chapters draw the conclusion of the paper, the policy suggestions and the prospect of the problem.
This point of view and main innovations are: (1) study on the problem of banks in foreign countries is not uncommon, but from the disposal of problem banks and prevention system arrangement as the system comprehensive study is a new attempt. (2) the concept, the problem of bank is divided into banking and dominant hidden problems. According to the fragility of the banking system, the "principal-agent" conflict, the burst of the bubble economy, financial market failure theory, as well as infectious hazard problem banks, that banks have normal hidden problems of view. (3) the bank has its own unique path dependence, the focus of this path is to establish self reinforcing the mechanism, can not simply be locked in the "takeover or bankruptcy" dead end. (4) disposal problems including bank bailouts, and restructuring market exit, between the three disposal institution of the existence of a bank The system boundary problem, make the management authorities to make formal disposal system arrangement often involves dynamic disposal costs and benefits of problem bank. (5) from the micro structure of financial control, accounting system design and macro meso level monitoring system set up a three dimensional dynamic safety net mechanism. (6) according to the current situation of the development of our bank of China, by speeding up the bank development strategy, establish the bank's own defense mechanism. (7) pointed out that strengthening the safety net against the problems existed in the mechanism of bank financial arrangement flaw, proposed the establishment of pressure test system based on extreme value theory, concept of macro financial arrangements, dynamic bank asset impairment of Monte Carlo simulation for the model.

【学位授予单位】：华东师范大学
【学位级别】：博士
【学位授予年份】：2012
【分类号】：F832.2

【引证文献】