商业银行经济资本管理理论和实践探索

The Theory on Economic Capital Management of Commercial Banks and Practices

经济资本管理基于资本的稀缺性和高成本性,具有效益约束和风险约束的双效应。近年来,银行管理领域发生的最为显著的变化是,其管理重点逐渐过渡到以风险度量和资本优化配置为核心的全面风险管理。经济资本是贯穿风险度量和资本优化配置这一过程的关键概念,不仅可以提高商业银行的资本管理水平,而且通过发挥经济资本在商业银行经营管理中的预算管理、资源配置和绩效考核作用,推动我国商业银行向现代商业银行转变。从长远看,推行经济资本管理将对商业银行和金融监管当局产生重大的深远影响。

Economic capital management has double effects of the benefit constraint and the risk constraint owing to its scarcity and high cost. In recent years, the outstanding change in the field of banking management is that the emphasis of the management has been transferred to the comprehensive risk management which is centered around the risk measurement and capital optimized allocation. The key concept that the economic capital runs through the process of the risk measurement and the capital optimized allocation not only raises the level of the capital management of commercial banks, but also pushes the transformation of China＇ s commercial banks to modern commercial banks by bringing budget management, resource allocation and performance assessment of economic capital of commercial banks＇ management into play. In the long run, advocating economic capital management will bring significant and profound influence on commercial banks and financial supervisory authority.