国有商业银行不良贷款问题:资本充足率角度的理解

Non-performing Loans of State-owned Commercial Banks:Understanding from the viewpoint of Capital Adequacy

银监会成立前,监管当局对国有商业银行提出2005年不良贷款降低到15%,每年降低3—4个百分点的监管要求,这一要求沿着两条线分解贯彻:一方面体现为国有商业银行层层分解的经营计划;一方面表现为监管当局对其内设部门、分支机构的目标考核责任制。2004中国银行业监督管理委员会提出了“提高贷款五级分类的准确性--提足拨备--做实利润--资本充足率达标”的工作思路。这意味着监管当局对待不良贷款的监管思路发生了变化。本文从银行安全与稳健的最终评判标准—银行的资本充足率(清偿能力)出发,对此作了分析,并指明国家注资是使国有商业银行恢复安全与稳健的一个躲避不开的选择。

Before the establishment of CBRC, the supervisory authority had required the state-owned commercial banks to reduce the non-performing loans to 15% of loans at 3-4 percentage per year. On one hand, the state-owned commercial banks have been incorporating the requirement into their business plan .On the other hand, the supervisory authority has been appraising the supervisory performance of its inter department or branches with the requirement. In 2004, CBRC puts forward principle on non-performing loan supervision, that is ,improving the veracity of five-classification of non-performing loan------setting aside adequate provision------increasing the reliability of profit------restoring capital adequacy ratio to the statutory minimum level. Based on the ultimate evaluation factor for the safety and soundness of bank, bank's capital adequacy ration(solvency) ,the article analyses the reason behind the change and points out that it is imperative to inject capital into state-owned commercial banks by state for them to restore to safety and soundness.