加快我国商业银行中间业务发展的对策研讨

【作者】 林茂；

【导师】 尹忠明；

【作者基本信息】 西南财经大学 ， 工商管理， 2002， 硕士

【摘要】 商业银行的中间业务（Intermediary Business）是指不构成商业银行表内资产、表内负债，形成银行非利息收入的业务。中间业务是商业银行业务总体的重要构成部分，它同资产业务和负债业务一起被称为商业银行业务的三大支柱。自20世纪80年代以来，西方商业银行大力拓展中间业务。随着中间业务规模的迅猛扩张，西方商业银行中间业务的收入更是成为其利润的重要来源。在西方发达国家的商业银行，目前中间业务的收入已占到其总收入的40%－60%，对于一些大银行，这个比例则更高。中间业务在促进商业银行资产负债质量的改善和盈利能力的提高方面，作用十分明显。近几年，随着我国金融体制改革的不断深化和社会经济发展对金融需求的推动，国内各商业银行开始重视中间业务的发展，逐步认识到中间业务作为商业银行支柱性业务之一的重要意义，积极探索新的服务方式，倡导新的服务理念，大力拓展业务领域，使中间业务有了一定的发展。但与社会经济的发展对银行发展中间业务的要求，以及与西方商业银行发达的中间业务相比，无论是在规模上还是在质量上，我国商业银行的中间业务还存在很大差距。为促进我国商业银行业务创新，完善银行服务功能，提高竞争能力，有效防范金融风险，中国人民银行于2001年7月4日发布施行了《商业银行中间业务暂行规定》（以下简称《暂行规定》）。该《暂行规定》共计二十九条，对中间业务的概念、可开办的业务范围、准入制度、审批程序和收费要求进行了明确规定，为今后我国商业银行大力拓展中间业务提供了政策依据。本文以《暂行规定》为出发点，通过对比中、外商业银行中间业务的开展状况，阐述了中国商业银行加快发展中间业务的必要性，在此基础上提出加速我国商业银行中间业务发展的对策建议，并辅之以具体的案例剖析和经济学分析。全文共分为四章，其主要内容和基本观点如下：<WP=3>论文的第一章主要阐述了商业银行中间业务的概念、分类、特点，以及开展中间业务的积极意义和负面作用。长期以来，我国理论界对中间业务的界定存在着多种互不相同的看法，主要分歧在于中间业务和表外业务的关系上。为统一认识，此次《暂行规定》对中间业务作出了明确的界定：中间业务包括适用审批制的中间业务和适用备案制的中间业务，其范围涵盖了传统的中间业务和表外业务。适用审批制的业务共有10类，主要为形成或有资产、或有负债的中间业务，以及与证券、保险业务相关的部分中间业务；适用备案制的业务共有15类，主要为不形成或有资产、或有负债的金融服务类中间业务。金融服务类中间业务和或有项目类中间业务有着不同的特点。金融服务类中间业务具有资金的非占用性、低风险性和高收益性的特点；而或有项目类中间业务的特点主要体现为自由度较大、透明度较差、杠杆作用强和交易高度集中。中间业务在促进商业银行资产负债质量的改善和盈利能力的提高方面，作用十分明显。但任何事物都有正反两方面的作用，特别是或有项目类中间业务，若使用不当，或监管不力，有可能使银行背负巨大的风险，将银行引入破产的深渊。第二章主要就国内外商业银行中间业务的发展状况进行对比分析。近二十多年来，西方国家商业银行的中间业务迅猛发展，已同商业银行经营国际化、资本证券化一起成为国际金融业务发展的一大趋势。主要表现为：规模扩张迅速、收入大幅提高、业务品种丰富和服务手段先进。而且随着金融创新的加剧，其服务品种也呈现出更加多样化的趋势。相比之下，我国商业银行的中间业务还存在很大差距，主要表现在：业务规模小，收入水平低；经营范围窄，且品种单一；服务手段落后。造成这种局面的主要原因是针对中间业务的管理机制不健全、营销观念落后、专业人才缺乏、收费问题亟待规范。面对加入 WTO后来自外资银行的竞争，以及传统存贷款业务利润空间的收窄，中国商业银行加快发展中间业务是很有必要的。在前两章详细分析的基础上，本文于第三章提出加速我国商业银行中间业务发展的对策建议，该建议分为两个层面：政府层面和商业银行层面。就政府层面而言，我国政府应该为中间业务的发展营造有<WP=4>利的政策法律环境，包括：完善《银行法》、《投资公司法》、《证券交易法》到《信托法》、《期货法》等一整套法律法规体系，对银行中间业务作出详细而全面的规定；规范定价策略，推动有序竞争；提升银行同业协会的地位，敦促会员银行加强自律；加强金融监管，建立强有力的监管体制等等。就商业银行层面而言，我国的商业银行要更新观念，重新审视发展中间业务的重大现实意义，并在管理制度、组织架构、市场营销、人才培养和风险管理等方面，做出有利于中间业务拓展的安排。第四章是案例分析。第一个案例分析通过运用博弈论、“逆向选择”等经济学理论，对新近发生的南京爱立信“倒戈”花旗银行事件作出剖析。第二个案例通过对比分析我国浦发银行和美国纽约银行（BNY）中间业务的开展状况，进一步揭示出我国商业银行在中间业务开展方面的差距所在，以及我国商业银行加大力度拓展中间业务的必要性。首先，就中间业务的品种作出比较；其次，通过计算并分析他们的各种财务比率更多还原

【Abstract】 The intermediary business of commercial banks is referred to as the non-interest income business that doesn’t influence the on-balance sheet assets and liabilities. The intermediary business, the asset management and the liability management constitute the major part of the total business of the commercial bank.Commercial banks of the western countries began to expand their intermediary business in the 1980s. With the rapid development of their intermediary business, the income based on the intermediary business has become an important source of the profits of those banks, accounting for 40% to 60% of their total income. This ratio is much higher in some giant banks. The intermediary business can not only improve the quality of the banks’ assets and liabilities, but also increase their profitability. In recent years, with the reform of China’s financial system and the development of its economy, Chinese commercial banks have paid more attention to the intermediary business, because they began to realize its important role. They try to provide their customers with new services through continuous financial innovation. As a result, their intermediary business has improved a lot. However, compared with that of the banks of western countries, the intermediary business of Chinese banks is far behind in terms of both quality and quantity. In order to accelerate their innovation, perfect their services, and strengthen their core-competency, China’s central bank published "The temporary regulation of the intermediary business of the commercial bank" on July 04, 2001, which is made up of 29 clauses, prescribing the definition, the approval system, the approval procedure and the fees and commissions of the intermediary<WP=6>business.Based on this temporary regulation, the thesis compares the conditions of the intermediary business between Chinese commercial banks and foreign commercial banks. It expounds the necessity of improving Chinese banks’ intermediary business through case analysis and economic analysis, and provides some tentative suggestions about improving Chinese intermediary business. The thesis consists of four chapters. The first chapter mainly explains the concepts, classification, features, the positive effects and negative effects of the intermediary business. There has been a controversy about the definition of the intermediary business among the Chinese experts for a long time, the main disagreement of which is about the relationships between the intermediary business and off-balance sheet activities. To solve this problem, the temporary regulation makes a clear definition: The intermediary business consists of the business based on approval and the business based on filing. The former includes 10 categories that are related to either contingent claims, or securities and insurance. The latter includes 15 categories that are all financial services, which don’t create any contingent claims. The intermediary business related to non-contingent claims has the features as follows: low utilization of the self-fund, low risks and high profitability. But the intermediary business related to contingent claims has different features: high degree of freedom, low transparency, high leverage ratio and high centralization of trading. Generally speaking, the intermediary business is helpful to improve both the quality of the assets and liabilities and the profitability of the commercial banks. However, the risks of the business related to contingent claims may be very high when it is misused or the supervision is insufficient.<WP=7>Chapter 2 focuses on the comparison of the intermediary business between the Chinese commercial banks and foreign ones. In recent 20 years, the intermediary business in western countries has improved rapidly, which can be seen from the following: Expansion of the business scales, increase in income, abundant products, and advanced services tools. On the contrary, the intermediary business of Chinese commercial banks is much less developed: low business sca更多还原