本文關(guān)鍵詞： 商業(yè)銀行 資本補(bǔ)充 優(yōu)先股 次級(jí)債 納稅體制　出處：《天津商業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著《巴塞爾協(xié)議Ⅲ》實(shí)施期限的臨近，無(wú)論是對(duì)于我國(guó)的銀行業(yè)還是對(duì)于世界各國(guó)的銀行業(yè)來(lái)說(shuō)都面臨著巨大的挑戰(zhàn)，，經(jīng)濟(jì)各方主體對(duì)于資本補(bǔ)充方式的探索、資本補(bǔ)充制度的建立、資本補(bǔ)充監(jiān)管的完善等方面都在進(jìn)行積極的探索。金融危機(jī)的發(fā)生告誡我們商業(yè)銀行資本的重要性，資本監(jiān)管的重要性，雖然我國(guó)在金融危機(jī)中躲過(guò)一劫，但是這并不代表我國(guó)就可以對(duì)資本補(bǔ)充避而不談，所以對(duì)于資本補(bǔ)充機(jī)制的建立迫在眉睫。正是出于這一動(dòng)機(jī)，本文對(duì)中國(guó)商業(yè)銀行資本補(bǔ)充機(jī)制進(jìn)行系統(tǒng)的研究。 通過(guò)分析我國(guó)商業(yè)銀行在資本補(bǔ)充制度上存在的具體問(wèn)題，認(rèn)為我國(guó)現(xiàn)今商業(yè)銀行資本補(bǔ)充過(guò)程中存在著結(jié)構(gòu)不均衡，導(dǎo)致補(bǔ)充渠道狹窄；資本的消耗過(guò)大，導(dǎo)致資本損失；監(jiān)管上審批程序的冗雜、外部融資的難度過(guò)大；以及市場(chǎng)由于經(jīng)濟(jì)的不穩(wěn)定使投資者對(duì)于銀行融資的工具反應(yīng)不積極等問(wèn)題。相比之下，發(fā)達(dá)國(guó)家經(jīng)過(guò)多年的發(fā)展已經(jīng)形成了較成熟的資本補(bǔ)充機(jī)制可以借鑒，因此，本文進(jìn)一步研究了發(fā)達(dá)國(guó)家商業(yè)銀行資本補(bǔ)充制度，提出了我國(guó)商業(yè)銀行資本補(bǔ)充機(jī)制的建議，認(rèn)為我國(guó)商業(yè)銀行亟需建立一套完整的資本補(bǔ)充機(jī)制體制，除了運(yùn)用優(yōu)先股、次級(jí)債等資本補(bǔ)充工具外，還應(yīng)調(diào)整銀行納稅結(jié)構(gòu)，降低銀行稅負(fù)負(fù)擔(dān)，變貸款計(jì)提撥備從稅后計(jì)提為稅前計(jì)提，以期能夠完善銀行資本補(bǔ)充能力，增強(qiáng)銀行對(duì)逆周期經(jīng)濟(jì)沖擊的能力。
[Abstract]:With the approaching of the implementation period of Basel III, both the banking industry in China and the banking industry in the world are facing enormous challenges. The exploration of capital supplement mode and the establishment of capital supplement system. The financial crisis reminds us of the importance of the capital of commercial banks, the importance of capital supervision, although our country has avoided a disaster in the financial crisis. But this does not mean that our country can avoid capital supplement, so the establishment of capital supplement mechanism is urgent. It is out of this motive. This article carries on the systematic research to the Chinese commercial bank capital supplementary mechanism. Based on the analysis of the specific problems in the capital supplement system of commercial banks in our country, the author thinks that there is structural imbalance in the process of capital supplement of commercial banks in our country, which leads to narrow supplementary channels. Excessive consumption of capital leads to capital loss; The supervision and approval procedures are jumbled, and the external financing is difficult to get through. As well as the market because of economic instability, investors do not respond positively to the instruments of bank financing. In contrast, the developed countries have formed a more mature capital replenishment mechanism after years of development. Therefore, this paper further studies the capital supplement system of commercial banks in developed countries, and puts forward some suggestions on the capital supplement mechanism of commercial banks in China. The author thinks that it is urgent for our commercial banks to establish a complete system of capital supplement mechanism. Besides the use of capital supplement tools such as preferred stock and subordinated debt, we should also adjust the tax structure of banks and reduce the tax burden on banks. Changing the provision for loans from after-tax to pre-tax in order to improve the bank's capital replenishment ability and enhance the bank's ability to countercyclical economic impact.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.33;F830.42

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