我国商业银行资本金管理研究

发布时间：2018-06-10 01:38

本文选题：商业银行 + 资本结构　；参考：《天津财经大学》2006年硕士论文

【摘要】：我国加入世界贸易组织之后,不断放宽外资银行在我国开展金融业务的条件,并且按照《巴塞尔新资本协议》的要求出台了《商业银行资本充足率管理办法》,入世五年后将基本取消对于外资银行的限制。但与熟悉国际惯例的外资银行相比,对于如何改进资本金的管理仍然是我国商业银行需要改革和面临的问题。鉴于此,本文针对我国商业银行资本金管理问题展开研究。资本金管理的两个重要方面就是资本与风险资产,所以本文以资本理论和风险理论作为全文的理论依托,主要包括资本结构理论、金融脆弱理论、风险价值理论。特定的研究不仅需要相关的理论作为基础,而且需要有特定的研究方法。本文的研究过程中主要运用了理论分析与实证研究相结合及综合归纳与具体分析相结合的方法。本文从健全商业银行经营管理的视角出发,对我国商业银行资本金管理从理论与实践两方面进行了系统论述,而且以《巴塞尔新资本协议》作为研究的依托,结合我国实际分析我国商业银行资本金管理的历史、现状及存在的问题,并分别从树立经济资本理念、提高资本充足率防范系统性风险、改善资本结构降低资本成本三方面提出了相应对策,具有较强的实际意义。
[Abstract]:After China's accession to the World Trade Organization, the conditions for foreign banks to carry out financial business in China have been continuously relaxed. In accordance with the requirements of the Basel New Capital Accord, the regulations on the Capital adequacy ratio of Commercial Banks have been issued, and the restrictions on foreign banks will be basically abolished five years after China's accession to the WTO. However, compared with foreign banks familiar with international practice, how to improve the management of capital is still a problem that our commercial banks need to reform and face. In view of this, this paper focuses on the capital management of commercial banks in China. The two important aspects of capital management are capital and risky assets, so this paper takes the capital theory and risk theory as the theoretical basis of the full text. Mainly includes the capital structure theory, the financial fragility theory, the risk value theory. Specific research requires not only relevant theories, but also specific research methods. In the course of the research, the author mainly uses the methods of combining the theoretical analysis with the empirical research and the combination of the comprehensive induction and the concrete analysis. This paper starts from the perspective of perfecting the management of commercial banks. This paper systematically discusses the capital management of commercial banks in our country from two aspects of theory and practice, and analyzes the history of capital management of commercial banks in our country based on the Basel New Capital Accord and the actual situation of our country. The present situation and the existing problems are put forward from three aspects of setting up the concept of economic capital, raising the capital adequacy ratio to prevent the systematic risk and improving the capital structure to reduce the capital cost, which is of great practical significance.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F832.33

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