中国商业银行资本补充机制研究

发布时间：2018-01-24 19:38

本文关键词： 商业银行资本补充优先股次级债纳税体制　出处：《天津商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着《巴塞尔协议Ⅲ》实施期限的临近，无论是对于我国的银行业还是对于世界各国的银行业来说都面临着巨大的挑战，，经济各方主体对于资本补充方式的探索、资本补充制度的建立、资本补充监管的完善等方面都在进行积极的探索。金融危机的发生告诫我们商业银行资本的重要性，资本监管的重要性，虽然我国在金融危机中躲过一劫，但是这并不代表我国就可以对资本补充避而不谈，所以对于资本补充机制的建立迫在眉睫。正是出于这一动机，本文对中国商业银行资本补充机制进行系统的研究。通过分析我国商业银行在资本补充制度上存在的具体问题，认为我国现今商业银行资本补充过程中存在着结构不均衡，导致补充渠道狭窄；资本的消耗过大，导致资本损失；监管上审批程序的冗杂、外部融资的难度过大；以及市场由于经济的不稳定使投资者对于银行融资的工具反应不积极等问题。相比之下，发达国家经过多年的发展已经形成了较成熟的资本补充机制可以借鉴，因此，本文进一步研究了发达国家商业银行资本补充制度，提出了我国商业银行资本补充机制的建议，认为我国商业银行亟需建立一套完整的资本补充机制体制，除了运用优先股、次级债等资本补充工具外，还应调整银行纳税结构，降低银行税负负担，变贷款计提拨备从税后计提为税前计提，以期能够完善银行资本补充能力，增强银行对逆周期经济冲击的能力。
[Abstract]:With the approaching of the implementation period of Basel III, both the banking industry in China and the banking industry in the world are facing enormous challenges. The exploration of capital supplement mode and the establishment of capital supplement system. The financial crisis reminds us of the importance of the capital of commercial banks, the importance of capital supervision, although our country has avoided a disaster in the financial crisis. But this does not mean that our country can avoid capital supplement, so the establishment of capital supplement mechanism is urgent. It is out of this motive. This article carries on the systematic research to the Chinese commercial bank capital supplementary mechanism. Based on the analysis of the specific problems in the capital supplement system of commercial banks in our country, the author thinks that there is structural imbalance in the process of capital supplement of commercial banks in our country, which leads to narrow supplementary channels. Excessive consumption of capital leads to capital loss; The supervision and approval procedures are jumbled, and the external financing is difficult to get through. As well as the market because of economic instability, investors do not respond positively to the instruments of bank financing. In contrast, the developed countries have formed a more mature capital replenishment mechanism after years of development. Therefore, this paper further studies the capital supplement system of commercial banks in developed countries, and puts forward some suggestions on the capital supplement mechanism of commercial banks in China. The author thinks that it is urgent for our commercial banks to establish a complete system of capital supplement mechanism. Besides the use of capital supplement tools such as preferred stock and subordinated debt, we should also adjust the tax structure of banks and reduce the tax burden on banks. Changing the provision for loans from after-tax to pre-tax in order to improve the bank's capital replenishment ability and enhance the bank's ability to countercyclical economic impact.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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