我国农村商业银行资本金补充机制研究

发布时间：2018-03-16 01:22

本文选题：资本金　切入点：补充机制　出处：《郑州大学》2015年硕士论文　论文类型：学位论文

【摘要】：次贷危机的爆发使还未真正意义上得以实施的《巴塞尔协议II》搁浅,为了尽快建立新的银行业监管规则,保证银行业稳定运行,2012年12月20日巴塞尔委员会正式发布了《巴塞尔协议III》。在此背景下,我国银监会结合现阶段银行业的现实情况,2012年6月7日正式出台《商业银行资本金管理办法(试行)》。该办法秉承《巴塞尔协议III》审慎监管的原则,进一步严格资本要求,扩大风险计量口径,建立多层次资本监管框架,使风险防控体系更加健全,更加完善。我国农村商业银行资产规模和资本金实力相对不足,地域经营的特点明显,同时存在产权分散、组织结构简单、盈利能力相对较弱、资本金补充渠道过窄等一系列问题。面临更加严格的资本监管要求,建立长久高效的资本金补充机制的需求日益凸显。资本金不仅是现代银行建设的首要前提,同时也是银行发展的最终动力,承担着最终覆盖风险和消化损失的艰巨任务,承担着塑造银行良好企业形象的使命。在新资本管理办法出台实施之际,研究我国农村商业银行的资本金补充机制意义重大。从我国农村商业银行的概况入手,分析作为我国农村金融服务主力军的农村商业银行的发展情况,首先是农商行总量、资产规模以及利润总额都实现了长足的发展;其次是其整体的资本充足率保持在较高水平,资本金基本与扩张规模和风险水平相匹配,但资本充足率高低参差不齐的现象较为突出;最后是二级资本比重逐渐扩大,次级债券被更大范围和更大力度的运用。但是,与此同时其存在的问题也不容忽视,核心资本与一级资本趋同,缺乏其他一级资本工具,资本金补充多依赖增资扩股等外源补充方式,且资本金补充存在被动性和盲目性。而这一系列问题的出现,主要归因于资本金补充机制的不完善。对资本金补充机制的研究,从资本金规划、资本金结构、资本金补充方式和资本金补充时机四个角度来深入分析其存在的现实问题。在资本金补充过程中,前瞻性规划的缺位,科学性指引的缺失,以及资本金补充方式的单一和补充时机所呈现的滞后性和补充的被动性,是在建立高效持久的资本金补充机制的进程中亟需解决的重大难题。最后,从切实提高风险的识别和衡量、优化资本金补充方式以及建立内部资本充足评估程序三个大的方面提出改善农村商业银行资本金补充机制的对策与建议。
[Abstract]:The outbreak of the subprime mortgage crisis has stranded the Basel II Agreement, which has not been implemented in the true sense. In order to establish new banking supervision rules as soon as possible, In December 20th 2012, the Basel Committee officially issued the Basel Accord III. In this context, In the light of the reality of the banking industry at the present stage, the CBRC formally promulgated the measures on Capital Management of Commercial Banks (for trial implementation) on June 7th 2012. The measures adhere to the principle of prudential supervision of the Basel Accord III and further tighten the capital requirements. Expand the scope of risk measurement, establish a multi-level capital supervision framework, make the risk prevention and control system more perfect and perfect. The scale of assets and capital strength of rural commercial banks in China is relatively insufficient, and the characteristics of regional management are obvious. At the same time, there are a series of problems, such as dispersed property rights, simple organizational structure, relatively weak profitability, too narrow channels for capital replenishment, and so on. The need to establish a long-term and efficient capital replenishment mechanism is becoming increasingly prominent. Capital is not only the first prerequisite for the construction of modern banks, but also the final driving force for the development of banks, and it bears the arduous task of ultimately covering risks and digesting losses. It is of great significance to study the capital supplementary mechanism of the rural commercial banks of our country when the new capital management measures are issued and implemented. Starting with the general situation of the rural commercial banks in our country, This paper analyzes the development of rural commercial banks as the main force of rural financial services in our country. Firstly, the total amount of agricultural and commercial banks, the scale of assets and the total profits of rural commercial banks have all achieved considerable development; secondly, the overall capital adequacy ratio of rural commercial banks has been maintained at a relatively high level. Capital is basically in line with the scale of expansion and the level of risk, but the uneven level of capital adequacy is more prominent. Finally, the proportion of secondary capital is gradually increasing, and subprime bonds are being used on a larger scale and with greater strength. At the same time, its existing problems should not be ignored. Core capital converges with tier one capital, lacks other Tier 1 capital instruments, and capital replenishment relies on foreign supplementary ways such as increasing capital and expanding shares. And there is passivity and blindness in capital replenishment. The emergence of this series of problems is mainly due to the imperfection of capital replenishment mechanism. The study of capital replenishment mechanism, from the capital planning, capital structure, In the process of capital replenishment, the absence of forward-looking planning and the lack of scientific guidance, The lag and passivity of the single and supplementary mode of capital replenishment are the major problems that need to be solved in the process of establishing an efficient and lasting capital replenishment mechanism. The countermeasures and suggestions to improve the capital supplement mechanism of rural commercial banks are put forward from three aspects: to improve the risk identification and measurement, to optimize the capital supplement mode and to establish the internal capital adequacy evaluation procedure.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F832.35

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