商业银行资本监管改革研究——兼评资本新规实施挑战与应对

2008年国际金融危机后,巴塞尔委员会持续推进一系列国际资本监管改革,形成巴塞尔协议Ⅲ。我国密切跟踪和研究国际银行业资本监管改革进展,借鉴最新监管理念、规则和方法,提升国内银行业的国际竞争力和风险管理能力。2012年出台《商业银行资本管理办法(试行)》,全面对接巴塞尔协议Ⅱ,并纳入巴塞尔协议Ⅲ前期改革中资本、流动性、杠杆率及宏观审慎要求等监管内容,建立了与国际接轨、符合国情的资本监管规制。2019年以来,结合10年资本监管和银行实施经验,我国监管部门对现行资本管理办法开展修订,纳入了巴塞尔协议Ⅲ后期改革中风险加权资产计量的最新改革成果,构建了差异化的资本监管体系,是我国资本监管特色化和本地化的一次有益尝试和创新。本文追根溯源,分析国内外对巴塞尔协议的主要观点,梳理巴塞尔协议演进历史,阐述我国资本监管改革逐步创新的发展脉络,重点研究我国本次资本监管改革下计量方法的基础逻辑和规则,指出银行实施新规所面临的主要挑战,针对新计量规则落地、资本计量应用、第二支柱实施、信息披露以及新型风险管理等问题,提出对策和建议。

Since the Global Financial Crisis in 2008,the BCBS has promoted a series of capital regulatory reforms,including formulating the important framework of BaselⅢ.As a BCBS member,China has closely followed the progress of capital regulatory reforms,and drawn on the latest regulatory concepts,rules and methodologies to enhance risk management of China's banking industry.In 2012,the former CBRC has issued The Capital Rules for Commercial Banks(For Trial),which has incorporated full set of BaselⅡ,and requirements on capital criteria,liquidity,leverage ratio etc.in 2010 BaselⅢ,formulating a capital regulatory framework that has both been in line with international standards,and also adapted to China's banking conditions.Since 2019,China's regulator has initiated the revision process of current Capital Rules,reflecting Chinese banking sector's 10 years implementation experience in capital regulation,incorporating the 2017 BaselⅢfinalized reform on riskweighted asset measurement,and setting up a categorized capital regulation system,which is a very useful attempt and innovation to categorize and localize capital regulation in China.This paper traces the roots,analyzes the main views on Basel Framework at home and abroad,combs through the Basel evolution history,elaborates on the development process of China's capital regulatory reforms,focuses on the basic logic and rules of the measurement methodology under China's current capital regulatory reforms,and points out main challenges faced by banks in implementing new Capital Rules and provides policy proposals.