新《巴塞尔协议》下我国国有商业银行资本管理问题研究

【作者】 乔羽；

【导师】 艾春岐；

【作者基本信息】 首都经济贸易大学 ， 政治经济学， 2004， 硕士

【摘要】 1988年的《巴塞尔协议》是西方“十国集团”在对国际银行监管方面存在的许多问题进行研讨而总结制订的。协议将资本金要求与资产的风险程度挂钩，对商业银行资本管理思想产生了深刻的影响。新《巴塞尔协议》与原有协议相比，保持了最低资本充足率的要求，将银行的监管范围扩大到信用风险、市场风险和操作风险3个方面，并且提出了一整套可供选择的灵活的风险评级方式。新协议将原来单一的最低资本充足率水平的监管转向银行的内部风险评估体系，强调银行监管当局的监督检查和市场纪律对最低资本充足率的补充规定。 按照新协议的规定，我国国有商业银行在资本管理方面还存在许多问题：资本充足性严重不足，现有资本充足性监测标准存在缺陷，内部风险监管体系不完善，缺乏市场约束等等。为了应对国际金融市场的挑战，我国国有商业银行应该充分利用先进的银行资本管理经验、利用各种方式增加资本、优化资本结构、建立可行的内部评级机构、改善资产质量、以此增加银行利润。本论文对《巴塞尔协议》的产生和发展进行了介绍，研究了资本、资本充足率和资本管理，分析了我国国有商业银行存在的问题，最后提出国有银行在遵守新《巴塞尔协议》时应该采取的可行性方案。更多还原

【Abstract】 The Basel Capital Accord of July 1988 resulted from the discussions and researches of international banking supervision by the Group of Ten .It transformed the concern of banking supervision from the inside to the outside of banks, Integrated the quality of banks capitals into the quality of them by requiring adequate capital management of commercial banks. Compared with original Basel Capital Accord, The new one requires the according capital of all risks including credit risk, market risk and operational risk, and puts forward a series of progressive methods of measuring the capital which can be flexibly choosed by banks. The New Capital Accord attaches more importance to banks’ inside system of assessing risks than to the capital adequacy, and emphasizes the supplementary role of Supervisory Review of Capital Adequacy and Market Discipline.If sated commercial banks in china meet the requirement of the New Capital Accord, many questions must be solved, including the possible continual worse in capital adequacy, a lot of drawbacks in the current standard of measuring capital adequacy, imperfection in the internal system of assessing risk and so on. In order to cope with the challenge from the international financial market, commercial banks in China should make full use of the advanced managing experience of international banking, raise capitals by all possible means, make capital structure perfect, set up concern on Internal Ratings-Based Approaches, and continue to improve the quality of assets and the capability of gaining profits. The article first gives the birth and development of the Basel Accord. Then, introduces the capital, capital ratio and capital management. The part of thesis analyzes the main questions of Stated Commercial Banks of China. At last, this article gives directions to perfect the management of the banks in China in carrying out the New Basel Accord.更多还原