我国商业银行资本管理研究

发布时间：2018-11-28 18:14

【摘要】： 商业银行是以经营存款、发放贷款、办理结算为主要业务,以盈利为主要经营目标的金融企业,其出发点和归宿是获利。商业银行财务管理的目标是银行价值或股东财富最大化,要实现这一目标,商业银行必须要重视和规范其财务管理活动,以实现银行的收益与风险的匹配。商业银行财务管理内涵与外延较传统有了很大变化,资本管理丰富了商业银行财务管理活动。资本对于一家银行而言扮演着重要的角色,即是开办的前提,又是防范银行风险的最后一道防线。商业银行是一个中介机构,其自有的资本相当稀缺,资本是有成本的,商业银行的管理层对资本的管理就不仅仅满足于资本吸纳风险的职能作用,更为关心的是如何用最少的资本创造出最大的价值。所以对银行如何既能满足监管者提出的资本硬性约束条件,又能达到所保证安全经营的基础上实现盈利的最大化。换言之,如何在满足金融监管部门对资本的最低规定、评级机构的期望和银行内部控制要求的同时,又能够使以资本为基础的财务经营成果取得满意的成绩,以实现股东价值最大化和银行可持续发展的统一,这就要求对银行资本进行管理。我国商业银行资本管理研究这篇论文正是基于这一理论基础。随着全球经济金融自由化,我国金融市场进一步的对外开放,银行业面临着各方面的压力:1、金融监管部门提高了资本规定的水平;2、资本的所有者对收益的要求越来越高,但又不愿意承担过大的风险;3、所谓的“独立第三人”中外评级机构不但对银行的债券进行评级,对股票、资本等财务实力也进行评级,它们的评级会影响股票的价格和银行的公众形象,继而对银行的资产负债业务产生影响;4、同行业竞争的压力,资本的低成本,低风险,而高回报可以使银行击败同行业的竞争对手。此外,投资者不再把股利和买卖差价看成是持有股票的目的,他们还希望通过资本收益的再投资获得更大的收益,看重银行的成长性。目前我国商业银行正处在一个重要的改革发展时期,突出表现为资本监管力度的不断加强和股份制改革步伐的加快。如何明确改革的任务和实现手段,下一步如何深化改革,已成为关注
[Abstract]:Commercial bank is a financial enterprise whose main business is business deposit, loan, settlement and profit, and its starting point and destination is profit. The goal of financial management of commercial banks is to maximize the value of banks or the wealth of shareholders. To achieve this goal, commercial banks must attach importance to and standardize their financial management activities in order to achieve the matching of the profits and risks of banks. The connotation and extension of financial management in commercial banks have changed greatly compared with the traditional ones, and capital management has enriched the financial management activities of commercial banks. Capital plays an important role for a bank, which is the premise of start-up and the last line of defense against bank risk. The commercial bank is an intermediary organization, its own capital is quite scarce, the capital has the cost, the management of the commercial bank not only satisfies the function of capital absorbing the risk. More concerned about how to use the least capital to create the greatest value. So how can the bank not only meet the capital constraints proposed by the regulator, but also achieve the maximum profit on the basis of the guaranteed safe operation. In other words, how to meet the minimum capital requirements of financial regulatory authorities, the expectations of rating agencies and the internal control requirements of banks, while at the same time achieving satisfactory results for capital-based financial operations, In order to realize the unity of shareholder value maximization and bank sustainable development, it is necessary to manage bank capital. This paper is based on this theory. With the global economic and financial liberalization and the further opening of our financial market, the banking industry is facing pressure from various aspects: 1. The financial supervision department has raised the level of capital regulation; (2) the owners of capital are demanding higher and higher returns, but they are unwilling to take on excessive risks; 3. The so-called "independent third person" rating agencies at home and abroad not only rate the bank's bonds, but also the financial strength of stocks, capital, and so on. Their ratings will affect the price of stocks and the public image of the banks. Then it has an impact on the bank's asset-liability business; The pressure to compete with the industry, the low cost of capital, low risk, and high returns can enable banks to beat competitors in the industry. In addition, investors no longer see dividends and price differentials as the purpose of holding stocks, they also hope to reinvest capital gains to achieve greater returns, and value the growth of banks. At present, commercial banks in our country are in an important period of reform and development, which is highlighted by the continuous strengthening of capital supervision and the acceleration of the pace of shareholding reform. How to make clear the task and means of the reform, and how to deepen the reform in the next step, has become a concern.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F832.2

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