对商业银行广义资本金的财务分析

A Financial Analysis on Capital in a Broad Sense of Commercial Bank

在商业银行中,运营资金表现为流动资产与流动负债之差,而广义资本金表现为资产与负 债之差。虽然在理论上,资本金是银行维持偿债能力的基础,但对银行的生存和发展来说,足够的运营资 金比资本金更重要。

In a commercial bank, operating fund often shows the balance between circulating asset and circulating liability. Capital often shows the balance between asset and liability. Capital is the base to pay back a debt in theory, but enough operating fund is more important than false capital in practice.