河北省A农村信用联社资本充足率管理研究

发布时间：2018-02-08 23:42

本文关键词： 资本充足率资本净额风险加权资产　出处：《河北经贸大学》2017年硕士论文　论文类型：学位论文

【摘要】：资本金是银行类金融机构发展的基石。制定和实施稳健、灵活的资本管理策略对于银行的长远发展至关重要。资本充足率反映商业银行在存款人和债权人的资产遭到损失之前,该银行能以自有资本承担损失的程度。1988年的《巴塞尔协议Ⅰ》、2004年《巴塞尔资本协议Ⅱ》和的2010年的《巴塞尔协议Ⅲ》,都对银行的资本充足率管理做出来详细明确的要求。2012年6月,我国颁布了《商业银行资本管理办法》,这是我国根据自己的国情制定的资本管理办法,是目前我国银行监管的重要指导性文件,对资本充足率提出更严格的监管要求。本文在巴塞尔协议的演变、我国《商业银行资本管理办法》的理论基础上,通过研究A农村信用联社2014年-2016年上半年资本充足率管理现状,明确指出A农村信用联社在资本充足率管理方面存在资本充足率低、没有制定资本充足率的长期规划、没有专门的资本管理岗位及专业人才、没有本联社的资本充足率管理制度的问题。通过研究发现A联社资本充足率管理问题的原因包括资本长期未得到补充,风险加权资产结构不合理,资本充足率管理起步晚,管理层对长期规划重视不足,缺乏岗位分析,专业培训不足,没有建立全面风险管理信息系统。依据原因有的放矢,从增加资本、优化风险加权资产、制定资本充足率长期规划、设置专岗培养人才、建立本联社资本充足率管理制度和全面风险管理系统方面提出有针对性的对策。A联社应通过这些措施优化资本充足率管理,从而增强抵御风险的能力,提高自身实力,为下一步改制成农商行打下坚实的基础。
[Abstract]:Capital is the cornerstone of the development of banking financial institutions. The formulation and implementation of sound and flexible capital management strategies are crucial to the long-term development of banks. Capital adequacy ratio reflects the commercial banks before the assets of depositors and creditors are lost. The extent to which the bank can bear losses with its own capital. The Basel Accord I on 1988, Basel Capital Accord II on 2004 and Basel III on 2010 have all made it clear in detail about the capital adequacy ratio of banks. June 2012, China has promulgated the measures for Capital Management of Commercial Banks, which is a capital management method formulated by China according to its own national conditions and an important guiding document for the supervision of banks in our country at present. On the basis of the evolution of Basel Accord and the theory of "Capital Management measures of Commercial Banks" in China, By studying the current situation of capital adequacy management in A rural credit union from 2014 to 2016, it is pointed out that the capital adequacy ratio of A rural credit union is low and there is no long-term plan for capital adequacy ratio. There are no specialized capital management posts and professional personnel, and there is no problem of the capital adequacy management system of the Associated Society. The reasons for the capital adequacy management problems of the Association A include that the capital has not been replenished for a long time. The risk weighted assets structure is unreasonable, the capital adequacy ratio management starts late, the management pays less attention to the long-term planning, lacks the post analysis, the specialized training is insufficient, has not established the comprehensive risk management information system. In order to increase capital, optimize risk-weighted assets, formulate long-term plans for capital adequacy ratio, and set up specialized posts to train talents, In the aspect of establishing the capital adequacy management system and the overall risk management system of the Associated Society, some countermeasures should be put forward. A Union should optimize the management of the capital adequacy ratio through these measures so as to enhance the ability to resist risks and enhance its own strength. It will lay a solid foundation for the next step.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

【相似文献】