本文選題：資本金　切入點(diǎn)：補(bǔ)充機(jī)制　出處：《鄭州大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：次貸危機(jī)的爆發(fā)使還未真正意義上得以實(shí)施的《巴塞爾協(xié)議II》擱淺,為了盡快建立新的銀行業(yè)監(jiān)管規(guī)則,保證銀行業(yè)穩(wěn)定運(yùn)行,2012年12月20日巴塞爾委員會正式發(fā)布了《巴塞爾協(xié)議III》。在此背景下,我國銀監(jiān)會結(jié)合現(xiàn)階段銀行業(yè)的現(xiàn)實(shí)情況,2012年6月7日正式出臺《商業(yè)銀行資本金管理辦法(試行)》。該辦法秉承《巴塞爾協(xié)議III》審慎監(jiān)管的原則,進(jìn)一步嚴(yán)格資本要求,擴(kuò)大風(fēng)險計量口徑,建立多層次資本監(jiān)管框架,使風(fēng)險防控體系更加健全,更加完善。我國農(nóng)村商業(yè)銀行資產(chǎn)規(guī)模和資本金實(shí)力相對不足,地域經(jīng)營的特點(diǎn)明顯,同時存在產(chǎn)權(quán)分散、組織結(jié)構(gòu)簡單、盈利能力相對較弱、資本金補(bǔ)充渠道過窄等一系列問題。面臨更加嚴(yán)格的資本監(jiān)管要求,建立長久高效的資本金補(bǔ)充機(jī)制的需求日益凸顯。資本金不僅是現(xiàn)代銀行建設(shè)的首要前提,同時也是銀行發(fā)展的最終動力,承擔(dān)著最終覆蓋風(fēng)險和消化損失的艱巨任務(wù),承擔(dān)著塑造銀行良好企業(yè)形象的使命。在新資本管理辦法出臺實(shí)施之際,研究我國農(nóng)村商業(yè)銀行的資本金補(bǔ)充機(jī)制意義重大。從我國農(nóng)村商業(yè)銀行的概況入手,分析作為我國農(nóng)村金融服務(wù)主力軍的農(nóng)村商業(yè)銀行的發(fā)展情況,首先是農(nóng)商行總量、資產(chǎn)規(guī)模以及利潤總額都實(shí)現(xiàn)了長足的發(fā)展;其次是其整體的資本充足率保持在較高水平,資本金基本與擴(kuò)張規(guī)模和風(fēng)險水平相匹配,但資本充足率高低參差不齊的現(xiàn)象較為突出;最后是二級資本比重逐漸擴(kuò)大,次級債券被更大范圍和更大力度的運(yùn)用。但是,與此同時其存在的問題也不容忽視,核心資本與一級資本趨同,缺乏其他一級資本工具,資本金補(bǔ)充多依賴增資擴(kuò)股等外源補(bǔ)充方式,且資本金補(bǔ)充存在被動性和盲目性。而這一系列問題的出現(xiàn),主要?dú)w因于資本金補(bǔ)充機(jī)制的不完善。對資本金補(bǔ)充機(jī)制的研究,從資本金規(guī)劃、資本金結(jié)構(gòu)、資本金補(bǔ)充方式和資本金補(bǔ)充時機(jī)四個角度來深入分析其存在的現(xiàn)實(shí)問題。在資本金補(bǔ)充過程中,前瞻性規(guī)劃的缺位,科學(xué)性指引的缺失,以及資本金補(bǔ)充方式的單一和補(bǔ)充時機(jī)所呈現(xiàn)的滯后性和補(bǔ)充的被動性,是在建立高效持久的資本金補(bǔ)充機(jī)制的進(jìn)程中亟需解決的重大難題。最后,從切實(shí)提高風(fēng)險的識別和衡量、優(yōu)化資本金補(bǔ)充方式以及建立內(nèi)部資本充足評估程序三個大的方面提出改善農(nóng)村商業(yè)銀行資本金補(bǔ)充機(jī)制的對策與建議。
[Abstract]:The outbreak of the subprime mortgage crisis has stranded the Basel II Agreement, which has not been implemented in the true sense. In order to establish new banking supervision rules as soon as possible, In December 20th 2012, the Basel Committee officially issued the Basel Accord III. In this context, In the light of the reality of the banking industry at the present stage, the CBRC formally promulgated the measures on Capital Management of Commercial Banks (for trial implementation) on June 7th 2012. The measures adhere to the principle of prudential supervision of the Basel Accord III and further tighten the capital requirements. Expand the scope of risk measurement, establish a multi-level capital supervision framework, make the risk prevention and control system more perfect and perfect. The scale of assets and capital strength of rural commercial banks in China is relatively insufficient, and the characteristics of regional management are obvious. At the same time, there are a series of problems, such as dispersed property rights, simple organizational structure, relatively weak profitability, too narrow channels for capital replenishment, and so on. The need to establish a long-term and efficient capital replenishment mechanism is becoming increasingly prominent. Capital is not only the first prerequisite for the construction of modern banks, but also the final driving force for the development of banks, and it bears the arduous task of ultimately covering risks and digesting losses. It is of great significance to study the capital supplementary mechanism of the rural commercial banks of our country when the new capital management measures are issued and implemented. Starting with the general situation of the rural commercial banks in our country, This paper analyzes the development of rural commercial banks as the main force of rural financial services in our country. Firstly, the total amount of agricultural and commercial banks, the scale of assets and the total profits of rural commercial banks have all achieved considerable development; secondly, the overall capital adequacy ratio of rural commercial banks has been maintained at a relatively high level. Capital is basically in line with the scale of expansion and the level of risk, but the uneven level of capital adequacy is more prominent. Finally, the proportion of secondary capital is gradually increasing, and subprime bonds are being used on a larger scale and with greater strength. At the same time, its existing problems should not be ignored. Core capital converges with tier one capital, lacks other Tier 1 capital instruments, and capital replenishment relies on foreign supplementary ways such as increasing capital and expanding shares. And there is passivity and blindness in capital replenishment. The emergence of this series of problems is mainly due to the imperfection of capital replenishment mechanism. The study of capital replenishment mechanism, from the capital planning, capital structure, In the process of capital replenishment, the absence of forward-looking planning and the lack of scientific guidance, The lag and passivity of the single and supplementary mode of capital replenishment are the major problems that need to be solved in the process of establishing an efficient and lasting capital replenishment mechanism. The countermeasures and suggestions to improve the capital supplement mechanism of rural commercial banks are put forward from three aspects: to improve the risk identification and measurement, to optimize the capital supplement mode and to establish the internal capital adequacy evaluation procedure.
【學(xué)位授予單位】：鄭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F832.35

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本文編號：1617708