增强银行稳健性改革:潜在冲突和可能影响——对巴塞尔委员会《增强银行体系稳健性》的分析与评价

Banks Stability Reform:Potential Conflict and Possible Influence

巴塞尔委员会提出将提高资本的质量、扩大风险覆盖面,并采用前瞻性的期望损失准备金和建立缓冲资本等方式克服亲周期效应,同时引入杠杆率、流动性指标作为新的监管手段来增强银行体系稳健性。这些改革将使银行业面临更高的资本要求,银行业整体的盈利能力可能会有所下降,强调风险收益匹配的资本质量管理势在必行,贷款损失准备金计提准则的改变将对银行业产生重大影响。文章认为,加大交易对手(Counterparty Risk)风险管理,方向正确,但道路漫漫;对第一支柱进行改革缓解亲周期性,将以牺牲风险敏感性为代价,有违于新资本协议初衷杠杆比率计算存在较大争议,监管有效性值得商榷;期望损失准备金的计提政策挑战传统会计概念,实施可行性尚存疑问;系统性流动风险的监管改革成为未来的改革重点。

With the goal of promoting a more resilient banking sector, Basel Committee＇s proposals to strengthen global capital, risk coverage and use prospective expected loss provision, capital buffer,leverage ratio and liquidity ratio regulation. All of these reforms will make banking sector facing high capital demanding, profits-acquiring decreasing and so on. Improving risk management skills is a urgent task for banking sector. However, strengthening counter-party credit risk management regulation is in the right way but there is a lot of difficulties to implement it. Besides, less cyclical capita means less risk sensitive, which will violate Basel＇s original object, so use buffer capital to decrease pro-cyclicality is a better method. However, the expected loss provision will challenge the traditional account rules, which faces lots of problem when exercise it. Moreover, the system liquidity risk management will become one of the focuses of regulation reform in the near future.