【作者】 吴莹莹；

【导师】 李常青；

【作者基本信息】 厦门大学 ， 工商管理， 2008， 硕士

【摘要】 银行是经营风险的企业,这决定了抵御风险对银行来说至关重要,而资本是银行抵御风险的最后屏障。最近十多年来,在商业银行风险管理实践中,西方银行界逐渐摸索形成了一种新的风险管理手段-经济资本管理,通过对风险的资本化,实现了对风险的全面度量,其应用越来越广泛,成为国际银行业普遍接受的风险管理模式。经济资本管理是商业银行管理的前沿理论,代表了未来银行业风险和价值管理的核心。论文主体主要包括四部分:第一部分是导论和理论铺垫,在介绍了论文的选题动机及意义、研究思路和方法后,重点是介绍经济资本的相关概念和基本原理。首先,明确经济资本的概念,然后分析了经济资本、帐面资本与监管资本的关系。第二部分是借鉴西方商业银行经济资本管理的经验。本部分首先解释了何为经济资本管理和经济资本管理体系,接着对西方商业银行经济资本管理发展进程进行了历史回顾,着重介绍了现阶段西方商业银行经济资本管理体系,该体系主要包括经济资本的计量、配置和绩效考核三部分。西方商业银行的经济资本管理经验在银行发展战略的确定、风险的准确计量、内部考核体系的建立和银行业务发展方向的调整等方面给了我们很多启示。第三部分阐述了我国商业银行经济资本管理的现实运作。该部分是全文的重点,包括第三章和第四章。在简要介绍了我国各大银行实施经济资本管理的情况后,总结了我国商业银行在经济资本管理实践中面临的困境。接着,我们着重分析了国内某大型股份制银行的经济资本管理体系主要内容和总体架构,然后以该行某分行为例,分析了它的经济资本配比状况。通过分析,我们总结了该行在实施经济资本管理的过程中存在的具有普遍性、代表性的问题。第四部分提出了强化我国商业银行经济资本管理的策略建议,这是全文的一个目标。本部分在前文理论和实践分析的基础上,从经营理念、经济资本管理体系、绩效考核机制、制度、人才等角度提出了加强我国银行经济资本管理的措施。更多还原

【Abstract】 Banks are risk-managing enterprises,and it’s very important to resist against the risk.The capital of the bank is the last barrier against the risk.In the recent more than ten years’ time,western banks have gradually formed a completely new risk management facility--economic capital management.By the capitalization of risk,it realizes all-around measurement of risk and the utilization is more and more popular and becomes widely accepted risk management pattern by international banks. Economic capital management is a new and advance theory of commercial banks’ risk management and it represents the core of bank’s risk and value management in the future.This thesis includes four major parts:The first part is fundamental theory.This part mainly introduces relative concepts and theory about economic capital.We definite the concept of economic capital, introduce the difference between EC and book capital,regulatory capital.The second part is to briefly introduce the development of western economic capital management and particularly present the system of EC management of western commercial banks,which includes the measurement and distribution of EC and the assessment of bank’s performance.The experience of EC management of western commercial banks gives us a lot of apocalypse in the bank’s developing strategy,the exact measurement of risk,the foundation of internal system of performance and the adjustment of bank’s business.The third part is the main part that shows the operation of EC management of our domestic commercial banks.After briefly introducing the implementation of EC management of main large commercial banks in China,we conclude the embarrassments of them in carrying out the management of EC.Then,we present the system of EC management in a big join-stock commercial bank.Through analysis of one of its branch’s situation in EC management,we can see that the problems of the implementation of economic capital management. The last part,we come to a conclusion,the implementation of economic capital management is essential.We give some strategic suggestions to improve their economic capital management that can enhance the value of domestic commercial banks.更多还原