我国商业银行资本充足性评估与管理

Evaluation and Management of Capital Adequacy in China's Commercial Banks

长期以来的规制安排和银行内部管理均未重视资本问题,银行业风险无从缓释和消化,资本充足性无法进行规范的衡量和管理。为此,应从定量和定性两方面全面、准确地衡量银行资本充足水平的指标,以解决目前我国资本充足监管在标准制定、标准测量、惩罚制度、信息披露等方面存在的问题。

As the operating environment for banks experiences changes, capital adequacy management has become one of the key supervision means in banking industry and major content of internal control. Until now neither the system arrangement nor internal management in the banks has paid due attention to the issue concerning capital. Consequently the banking risks can not be cushioned or assimilated nor can the standard evaluation and management be possible for capital adequacy. This article, first of all, introduces all the factors affecting capital adequacy in commercial banks. Then it advances quantitatively and qualitatively the various indexes for the accurate and thorough measurement of capital adequacy. Finally, this paper puts forward some feasible suggestions for the resolution of problems in capital adequacy management, such as the standard design and measuring, punishment system, and information disclosure.