中国建设银行资本结构分析

Analysis of the Capital Structure of China Construction Bank

《巴塞尔协议Ⅲ》是全球银行监管的标杆,其出台必将引发国际金融监管标准的调整和重组,影响银行的业务模式和发展战略。中国的银行业同样接受和遵循以"巴塞尔协议"为核心的国际银行经营管理的统一规则,不断地优化资本结构,提高资本充足率、银行核心资本,全面加强风险管理,实现发展战略的转型。在金融体系深化改革的格局下,以中国四大国有银行之一的建设银行为例,参照《巴塞尔协议Ⅲ》《商业银行资本管理办法(试行)》的准则要求,从权益、债务、股权、资本充足率、杠杆率、不良贷款率等角度分析中国建设银行的资本结构,从改善债务结构,降低不良资产率等角度提出优化建行资本机构的建议。

Basel Ⅲ is benchmark of global banking regulation,and its publication will bring adjustment and restructuring in international financial regulatory standards,and affects the bank’s business model and development strategy.China’s banking sector also accepts and follows the Basel agreement as the core of the unity of the international banking management rules,constantly optimizes the capital structure,improves the capital adequacy ratio,the bank’s core capital,and strengthens risk management to realize the transformation of development strategy.Under the pattern of deeply reform in financial system,taking China Construction Bank as an example,one of the four big state-owned commercial banks,with reference to the Basel Ⅲ and Commercial Bank Capital Management Approach(Trial)standard requirements,and to analyze the bank’s capital structure.