新资本监管制度下的我国农村商业银行资本精细化管理研究

发布时间：2018-11-18 13:18

【摘要】：2008年以来,受国际金融危机的影响,全球经济起伏变化,经济环境也发生了重大转变,商业银行的经营环境也发生重大的变化,2012年6月银监会正式向外发布了商业银行新资本管理办法,此举对推动我国银行业转变发展方式,走科学可持续化发展道路具有深远影响。我国农村商业银行这些年以来,虽然在资产负债规模上有了显著变化,业务竞争力也相较之前有了很大幅度的增强,加上其支农支小的市场地位,服务三农的覆盖面不断扩大,抗风险能力逐步增强,但由于受改制前体制和经营模式等影响,在业务结构调整、资本内生与补充、信息系统和人才队伍、考核机制建设等方面与实施新办法的要求还存在很大差距,随着利率市场化的推进,机构的利润空间也将进一步压缩,风险资产也将增多,要达成新管理办法中提出的目标要求,面临的压力与挑战将进一步加大。因此,如何做好内部资本精细化管理是当前摆在我国农村商业银行面前的一个重要和紧迫的课题。本文首先采用由远及近的时间顺序、由国外到国内的地域顺序系统性阐述了商业银行资本管理监管制度的发展变迁,同时通过与国际上几个重要的资本监管标准进行比较分析的方法,对新资本管理办法框架进行系统性解读描述,并对其中主要监管指标的变化进行数据测算,同时采用引证对比的方法,对一些包括农村商业银行在内的银行业机构的资本充足率进行指标计算,从而研究分析新办法实施将对不同类型的金融机构资本充足率及经营产生的影响。本文通过例举某家农村商业银行的研究手法,对农村商业银行资本管理现行状况进行具体研究分析,从资本规划、资本利用、资本补充、计量工具四个方面剖析农村商业银行在管理中存在的问题和难点,并且通过剖析我国农商行在发展过程中与实施新资本管理办法存在的矛盾以及自身制约发展的瓶颈来分析问题形成的原因,在此基础上提出包括科学编制资本管理战略规划、增强资本内源和外生动力、转变经营发展模式、改造完善组织治理架构等措施策略,为农村商业银行改进和完善资本精细化管理提供参考借鉴。
[Abstract]:Since 2008, under the influence of the international financial crisis, the global economy has fluctuated, the economic environment has also undergone major changes, and the operating environment of commercial banks has also undergone major changes. In June 2012, the CBRC officially issued the new capital management measures for commercial banks, which has a far-reaching impact on promoting the transformation of the development mode of China's banking industry and taking the path of scientific and sustainable development. In recent years, although the scale of assets and liabilities of rural commercial banks in our country has changed significantly, the business competitiveness has also been greatly enhanced compared with the previous ones. In addition, with its small market position in support of agriculture, the coverage of services for agriculture, rural areas and farmers has been continuously expanded. The ability to resist risks has gradually increased, but due to the influence of the system and business model before restructuring, in the restructuring of business structure, capital endogenesis and replenishment, information systems and human resources, There is still a big gap between the construction of assessment mechanisms and the requirements of implementing the new measures. With the promotion of marketization of interest rates, the profit margins of institutions will also be further reduced, and risk assets will also increase. The pressure and challenges to meet the objectives set out in the new management approach will be further increased. Therefore, how to do fine management of internal capital is an important and urgent issue in front of rural commercial banks. This paper first introduces the development and changes of the capital management supervision system of commercial banks by using the time order from far and near, and the regional order from foreign to domestic. At the same time, through comparative analysis with several important international capital supervision standards, the new capital management framework is systematically interpreted and described, and the changes of the main regulatory indicators are measured by data. At the same time, the capital adequacy ratio of some banking institutions, including rural commercial banks, is calculated by using the citation comparison method. The effect of the new method on the capital adequacy and operation of different types of financial institutions is studied and analyzed. In this paper, the current situation of capital management of rural commercial banks is analyzed by illustrating the research methods of a rural commercial bank, which includes capital planning, capital utilization and capital supplement. This paper analyzes the problems and difficulties existing in the management of rural commercial banks in four aspects of measurement tools. And through the analysis of the contradiction between the agricultural and commercial banks and the implementation of the new capital management method in the development process and the bottleneck that restricts the development of our country, the reasons for the formation of the problems are analyzed, and on this basis, it is put forward that the strategic planning of capital management should be formulated scientifically. To strengthen the endogenous and exogenous power of capital, to change the mode of management and development, to reform and perfect the organizational governance structure, and to provide a reference for rural commercial banks to improve and perfect the fine management of capital.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.35

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