本文關鍵詞：巴塞爾協(xié)議III及其對中國銀行業(yè)的影響　出處：《西南財經大學》2013年碩士論文　論文類型：學位論文

  更多相關文章： 巴塞爾協(xié)議Ⅲ 資本協(xié)議 商業(yè)銀行 金融監(jiān)管

【摘要】：從國際上分析,上世紀70年代,伴隨全球經濟的一體化和自由化日益增強,金融管制逐步放開,銀行從傳統(tǒng)貸款業(yè)務逐步過渡到追求表外高風險創(chuàng)新業(yè)務,傳統(tǒng)業(yè)務已很難維持銀行利潤,多家銀行倒閉,著名的銀行有德國和斯塔特銀行和紐約富蘭克林國民銀行。到20世紀80年代,拉美國家爆發(fā)國家債務危機,對銀行業(yè)帶來了沉重的打擊,銀行轉變了傳統(tǒng)依靠吸存放貸的經營模式,積極轉向發(fā)展表外業(yè)務,金融工具的不斷創(chuàng)新雖然短期為銀行解決了危機,但是長期內聚集了大量風險。2007年,美國爆發(fā)了次貨危機,不斷升級演變,成為全球金融危機,在此次危機中,過多依賴表外業(yè)務的銀行相繼出現(xiàn)經營問題,貝爾斯登、雷曼兄弟、投行美林證券紛紛破產。 面對一次又一次的金融危機,人們開始反思銀行監(jiān)管的重要性,并開始著力解決金融體系的脆弱性和負外部性問題。巴塞爾委員會1988年,發(fā)布了《巴塞爾協(xié)議Ⅰ》,首次提出了資本充足率的監(jiān)管。2004年推出了《巴塞爾協(xié)議Ⅱ》,提出了三大支柱的監(jiān)管框架。2010年《巴塞爾協(xié)議Ⅲ》頒布,強調了微觀監(jiān)管和宏觀審慎監(jiān)管并行。 從國內來分析,我國從2004年開始實施了巴塞爾協(xié)議Ⅰ的資本監(jiān)管標準,2007年正式啟動了實施巴塞爾Ⅱ的監(jiān)管工程,從2007年開始至2010年止,我國監(jiān)管部門先后出臺了17個監(jiān)管文件來執(zhí)行《巴塞爾協(xié)議Ⅱ》,并在2011年按照《巴塞爾協(xié)議Ⅱ》的資本計提標準要求我國銀行嚴格執(zhí)行。2011年5月3日,銀監(jiān)會頒布《中國銀行業(yè)實施新監(jiān)管標準指導意見》,意見的出臺,標志著中國巴塞爾協(xié)議的建立,即中國版的巴塞爾協(xié)議Ⅲ,也標志著我國開始正式踐行《巴塞爾協(xié)議Ⅲ》。從此我國銀行業(yè)并行實行《巴塞爾協(xié)議Ⅱ》和《巴塞爾協(xié)議Ⅲ》的監(jiān)管要求。 中國版巴塞爾協(xié)議Ⅲ從微觀和宏觀層面為我國銀行業(yè)提供了一整套完整的監(jiān)管體系,我國銀行業(yè)嚴格按照新標準執(zhí)行。通過新規(guī)范的執(zhí)行,增強了我國金融體系的穩(wěn)定性和抗擊經濟波動的能力,新監(jiān)管標準對我國銀行業(yè)產生了深遠的影響。但是如何穩(wěn)步推進《巴塞爾協(xié)議Ⅱ》和《巴塞爾協(xié)議Ⅲ》的同步實施,為我國銀行業(yè)制定一套完善的監(jiān)管標準,是未來我國銀行監(jiān)管當局應當思考的問題。 次貨危機后,我國經濟恢復較快,穩(wěn)定的經濟環(huán)境為我國銀行業(yè)全面開展《巴塞爾協(xié)議Ⅲ》打下了堅實的外部基礎；我國銀行業(yè)主要發(fā)展存貸款的傳統(tǒng)業(yè)務,表外創(chuàng)新業(yè)務發(fā)展較慢,這一經營格局使我國銀行業(yè)免遭金融危機的影響,為我國銀行業(yè)創(chuàng)造了穩(wěn)定的內部環(huán)境。有利的內部和外部環(huán)境有助于我國監(jiān)管當局開展新資本協(xié)議的監(jiān)管工作,但是伴隨《巴塞爾協(xié)議Ⅲ》的本土化,也顯現(xiàn)出了不少問題,如何解決問題,使我國銀行業(yè)適應新巴塞爾協(xié)議的監(jiān)管規(guī)定,成為當前銀行業(yè)的重要任務。這也是本文的選題意義,希望通過本文的分析,為我國銀行業(yè)監(jiān)管提出建議。 本文的機構安排如下： 首先介紹了本文選題背景、寫作意義、綜述國內外巴塞爾協(xié)議監(jiān)管領域的研究動態(tài),并說明文章主要研究框架和采用的研究方法。 本文主要從巴塞爾協(xié)議的演進過程著手研究,銀行危機爆發(fā),舊的協(xié)議已經不能控制銀行風險,巴塞爾委員會及時調整巴塞爾協(xié)議,不斷推出新的巴塞爾協(xié)議。本文的寫作思路是從金融危機這一背景寫起,引出不斷推層出新的巴塞爾協(xié)議,再到分析我國銀行業(yè)面臨新巴塞爾協(xié)議,采取的各種應對措施。 然后本文介紹了《巴塞爾協(xié)議Ⅰ》的提出背景、主要內容和重要影響。介紹了巴塞爾委員會作為國際清算銀行的一個正式機構產生的過程和履行的職責；分析了《巴塞爾協(xié)議Ⅰ》是基于跨國銀行的廣泛成立,監(jiān)管出現(xiàn)漏洞,需要規(guī)范監(jiān)管體系而推出,《巴塞爾協(xié)議Ⅰ》在這種背景下應運而生,第一次把全球國際銀行納入統(tǒng)一監(jiān)管框架中；再介紹了巴塞爾Ⅰ中提出了資本充足率的監(jiān)管框架。 其后本文在《巴塞爾協(xié)議Ⅰ》的基礎上,推進到《巴塞爾協(xié)議Ⅱ》。分析了《巴塞爾協(xié)議Ⅱ》的背景、主要內容和重要影響。隨著巴塞爾Ⅰ的實施,各種問題被暴露出來,原來單一的監(jiān)管規(guī)范已不適應當時銀行經營環(huán)境的復雜化和多邊化。為控制銀行出現(xiàn)的各種風險,巴塞爾委員會推出了《巴塞爾協(xié)議Ⅱ》,并提出了《巴塞爾協(xié)議Ⅱ》的三大支柱監(jiān)管。本文著重分析了《巴塞爾協(xié)議Ⅰ》與《巴塞爾協(xié)議Ⅱ》的區(qū)別,主要從監(jiān)管方式、監(jiān)管風險和監(jiān)管技術等方面進行了詳細對比,并得出《巴塞爾協(xié)議Ⅱ》在銀行監(jiān)管上的改進之處。 再次,本文過渡到對《巴塞爾協(xié)議Ⅲ》的分析。介紹了巴塞爾Ⅲ的演進過程、產生背景和主要內容。通過分析巴塞爾Ⅱ出現(xiàn)的問題,再結合當時爆發(fā)的全球金融危機,引出了巴塞爾Ⅲ,巴塞爾Ⅲ在Ⅱ的基礎上重新定義了資本,提高了資本充足率指標,新增了資本留存緩沖、逆周期緩沖資本、杠桿率和流動性指標。從過去注重單一銀行風險轉變到關注銀行系統(tǒng)性風險,從過去強調微觀監(jiān)管轉變到微觀監(jiān)管和宏觀審慎監(jiān)管并重 接下來文中引出了中國版巴塞爾協(xié)議Ⅲ。中國版巴塞爾協(xié)議Ⅲ是在國際《巴塞爾協(xié)議Ⅲ》的基礎上進行了完善。本文先介紹了巴塞爾協(xié)議Ⅲ在中國實施的進程；再介紹了中國版巴塞爾協(xié)議Ⅲ的內容,并比較了中國版巴塞爾協(xié)議Ⅲ和全球通行的《巴塞爾協(xié)議Ⅲ》的異同；最后按照中國巴Ⅲ,計算了中國11家上市商業(yè)銀行的資本充足率、杠桿率等指標,分析了中國版巴賽爾協(xié)議Ⅲ在我國銀行業(yè)的實施情況和未來對我國銀行業(yè)的影響。 最后為本文的結論部分,本文通過對11家上市商業(yè)銀行的測算得出了《巴塞爾協(xié)議Ⅲ》本土化對我國銀行業(yè)的影響,并根據(jù)測算結果,本文對商業(yè)銀行如何較快實施《巴塞爾協(xié)議Ⅲ》的監(jiān)管規(guī)定,給出了建議和展望。 本文的寫作方法是從研究巴塞爾協(xié)議的演進過程著手,采用了多種方法并用,如全面分析法、歷史分析和比較分析相結合、理論分析與實踐分析相結合、規(guī)范分析和實證分析相結合。本文全面分析了巴塞爾協(xié)議的動態(tài)推進過程,采用了全面分析法,理清了三次巴塞爾協(xié)議之間錯綜復雜的關聯(lián)關系。對三次巴塞爾協(xié)議的資本構成要求和資本充足率要求采用了比較方法,得出了資本監(jiān)管對于銀行風險控制的重要作用。對巴塞爾協(xié)議在國外和國內實施情況采用了對比的方法,梳理了巴塞爾協(xié)議在國內外的實施進程。中國版巴塞爾Ⅲ對中國銀行業(yè)的影響采用了實證的分析方法,通過數(shù)據(jù)計算得出了資本充足率、杠桿率等指標,證明了我國施行該協(xié)議的必要性。 本文的創(chuàng)新之處表現(xiàn)有：一是本文根據(jù)歷史演進的順序,從巴塞爾協(xié)議的制定到演進過程,進行了系統(tǒng)歸納和整理,內容詳盡充實,勾勒出了巴塞爾協(xié)議的監(jiān)管框架,為后續(xù)提出我國銀行體系監(jiān)管標準打下了基礎。二是對比方法的運用,既進行了新舊巴塞爾協(xié)議內容的對比,又進行了巴塞爾在國內國外情況的實施對比,還進行了中國版巴塞爾協(xié)議Ⅲ和國際巴塞爾協(xié)議Ⅲ的對比分析,由對比分析,我們對巴塞爾協(xié)議有了更為全面和深刻的認識。三是本文選取我國11家上市商業(yè)銀行的年報數(shù)據(jù),按照了中國版巴塞爾協(xié)議Ⅲ的監(jiān)管規(guī)定,計算了11家上市商業(yè)銀行的核心一級資本充足率、一級資本充足率、總資本充足率、杠桿率和貸款損失撥備指標,并將其與現(xiàn)行計算方法得出的數(shù)據(jù)進行了對比,得出了我國上市商業(yè)銀行受中國版巴塞爾協(xié)議Ⅲ的影響大小。具有一定的創(chuàng)新性,但是還有很多不足的地方需要改進。 本文不足之處有：一是數(shù)據(jù)獲得方面不足。上市商業(yè)銀行還未公布2012年的年報,因此計算上沒有更新到2012年的數(shù)據(jù)；在計算方法上由于有部分數(shù)據(jù)為銀行內部數(shù)據(jù),數(shù)據(jù)收集受到限制,多項指標的計算只能采取近似計算,計算結果不夠精確。二是本人學術水平有限,對銀行監(jiān)管制度的認識還有欠缺,在銀行制度的設計方面存在較大差距,未來還需要對我國銀行的監(jiān)管體系建設多思考。
[Abstract]:From the analysis of the world, in 70s, with the global economic integration and liberalization of the growing financial regulation gradually liberalized, from the traditional bank loan business gradually transition to the pursuit of balance sheet high risk innovation business, traditional business has been difficult to maintain bank profits, banks collapse, Germany and the Bank of New York and Franklin the National Bank of the famous bank. By 1980s, the outbreak of the debt crisis in Latin American countries, has brought a heavy blow to the banking sector, banks rely on changing the traditional deposit lending business model, positive transfer sheet business to the development and innovation of financial tools although the short-term solution to the crisis for the bank, but in the long term gathered a large number of the risk of.2007 years, the outbreak of the U.S. subprime crisis, escalating evolution, as the global financial crisis, in the crisis, excessive reliance on sheet business of banks Business problems, Bill Stearns, Lehman brothers, investment bank Merrill Lynch Securities went bankrupt.
In the face of a financial crisis, people began to reflect on the importance of banking supervision, and began to focus on solving the financial fragility and externality problems. The Basel Committee issued the "Basel agreement in 1988, 1 >, first proposed the regulatory capital adequacy ratio.2004 year < Basel II >, put forward the.2010 regulatory framework of the three pillars of the" Basel III year > promulgated, emphasizes the micro regulation and macro prudential supervision in parallel.
From the perspective of domestic, China began to implement the Basel agreement on capital regulation standards from 2004, 2007 officially launched the implementation of Basel II regulation project, from 2007 to 2010, China's regulators have introduced 17 regulatory documents to implement "Basel II", and in 2011 in accordance with the "Basel agreement II > provision of capital standard of our banks to strictly implement.2011 in May 3rd, the CBRC promulgated the" China banking guidance on the implementation of new regulatory standards, the introduction of views, China marks the establishment of the Basel agreement, namely Chinese version of the Basel accord, also indicates that China has officially practice < Basel III from now on China's banking industry. The implementation of Basel II Requirements parallel < > and < > Basel III regulation.
Provide a complete set of supervision system Chinese edition of the Basel accord III from the micro and macro level for China's banking industry, China's banking industry in strict accordance with the implementation of the new standards. Through the implementation of the new norms, enhance the ability of China's financial system stability and the fight against economic fluctuations, the new regulatory standards had a profound impact on China's banking industry. But how to steadily promote the "Basel II" and "Basel III" synchronous implementation, establish a set of perfect regulatory standards for China's banking industry, is the future of China's banking regulatory authorities should think about.
After the sub-prime crisis, China's economic recovery, a stable economic environment for China's banking industry to carry out a comprehensive "Basel III > lay a solid foundation for the development of the main external; China's banking deposit and loan of traditional business, form innovative business development is slow, the management pattern of the impact of China's banking industry from the financial crisis, creating a stable internal environment for China's banking industry. Favorable internal and external environment is conducive to China's regulatory authorities to carry out the supervision work of the new capital accord, but with the" Basel III "localization, also appeared a lot of problems, how to solve the problem, China's banking industry to adapt to the new Basel agreement regulation, has become an important task for the current banking industry. This is also the significance of this topic, I hope that through this analysis, put forward suggestions for China's banking supervision.
The organization of this article is arranged as follows:
First, it introduces the background and significance of the topic, summarizes the research trends in the field of Basel agreement supervision at home and abroad, and explains the main research framework and research methods adopted.
This paper is mainly to study the evolution process of the Basel agreement, the banking crisis, the old protocol can not control the bank risk, the Basel Committee timely adjustment of the Basel agreement, has introduced a new Basel agreement. The idea of writing this article is from the background of the financial crisis leads to write, pushing a new layer to the Basel agreement analysis of China's banking industry is facing the new Basel agreement, various measures should be taken.
Then the paper introduces the background of the Basel agreement > >, the main content and the important influence. The Basel Committee as a formal organization of the bank for International Settlements and the duties of the "Basel protocol; I established multinational banks" is based on the regulatory loopholes, to standardize the supervision system and the launch, Basel agreement > < I emerged in this context, the first international bank into a unified regulatory framework; and then introduces Basel I put forward the regulatory framework of the capital adequacy ratio.
Then this paper in < Basel accord I >, < >. Advance to Basel II of the "Basel II" background, main content and important influence. With the implementation of Basel, all kinds of problems are exposed, the original single regulation can not adapt to the complex and the multilateral bank management environment for the control of various risks. Banks, the Basel Committee launched the "Basel II", and put forward the "three pillars of Basel II regulation". This paper analyzes the difference between Basel and I < < agreement > > of Basel II, mainly from the way of supervision, supervision and supervision of risk technology etc. a detailed comparison, and the improvement of Basel II < > in banking supervision.
Again, this paper analyze the < Basel 3 >. Introduces the evolution process of Basel III, the background and main content. Through the analysis of Basel II problems, combined with the outbreak of the global financial crisis, the Basel III, III in Basel II based on the re definition of the capital increase the capital adequacy ratio index, the new capital cushion, counter cyclical capital, leverage and liquidity index. From the past focus on single bank risk to a focus on the systemic risk of banks, from the past emphasis on regulatory changes to the micro regulation and macro prudential supervision.
This paper introduced China version of Basel 3. China edition of the Basel accord III is based on the international "Basel III > was improved. This paper first introduces the Basel accord in China implementation process; then introduces the Chinese version of Basel III, and compared the similarities and differences between the China edition of the Basel accord III and the world < Basel 3 >; according to the final Chinese Pakistan III, China 11 listed commercial bank's capital adequacy ratio was calculated, the leverage ratio and other indicators, analysis of the China version of Basail III in the implementation of China's banking industry and the future of China's banking industry.
The last part is the conclusion, through the influence of < Basel 3 > localization of China's banking industry to measure 11 listed commercial banks, according to the calculation results, the regulation of commercial banks to implement fast < Basel III >, gives some suggestions and prospects.
The writing method of this thesis is to proceed from the evolution process of the Basel protocol, using a variety of methods, such as comprehensive analysis, historical analysis and comparative analysis, combining theoretical analysis with practical analysis, normative analysis and empirical analysis. This paper comprehensively promote the process of dynamic analysis of the Basel protocol, the comprehensive analysis, to clarify the relationship between perplexing the three Basel agreement. The three Basel agreement form of capital requirements and capital adequacy requirements using a comparative method, the capital regulation on an important role in bank risk control. The Basel protocol adopts a comparative method in the foreign and domestic implementation, review the Basel agreement at home and abroad in the implementation process. Effects of Chinese version of Basel III on China banks using the empirical analysis method, through the data calculation The index of capital adequacy ratio and leverage ratio proves the necessity of implementing the agreement in China.
The innovation of this paper is: one is based on the historical evolution of the order, from the formulation to the evolution of the Basel agreement, were systematically summarized, the detailed content, outlines the regulatory framework of the Basel protocol, the bank supervision system of our country standard pipe laid the foundation for the subsequent two is the use of contrast is proposed. Method, compared the contents of both old and new Basel agreement, and the implementation of Basel in contrast to the situation abroad, also analyzed China edition of the Basel accord III and international Basel III, by comparative analysis, we Basel agreement have a more comprehensive and profound understanding. The three is the annual report data this paper selects 11 listed commercial banks in China, according to the China version of the Basel III regulations, calculate the core of 11 listed commercial banks with a capital adequacy ratio, level The total capital adequacy ratio, capital adequacy ratio, leverage ratio and loan loss provision indicators, and compares them with the current calculation method of the data shows that China's listed commercial banks affected by the Chinese version of the Basel III size. With a certain degree of innovation, but there are still many deficiencies need to be improved.
The inadequacies of this article are: one is the lack of data obtained. The listed commercial bank has not yet announced the 2012 annual report, so the calculation was not updated to 2012 data; in the calculation method because some data for internal data bank, the data collection is limited, only a number of indicators to calculate the approximate calculation, the calculation result is not accurate enough. Two is my limited academic level of the banking supervision system there is a lack of understanding, there is a big gap in the design of the banking system, the future still need more consideration about the construction of bank supervision in China.

【學位授予單位】：西南財經大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F832.3;F830

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