PAGEIII商业银行本钱管理—本钱结构摘要1988年巴塞尔协议是西方十国集团在继赫斯塔特银行和富兰克林国民银行倒闭以来，对国际银行监管方面存在的诸多问题进行研讨而总结出来的。协议将监管视角从银行体外转向银行体内，将本钱金要求与资产的风险程度挂钩，体现了本钱的质与量的统一，对商业银行本钱管理思想产生了深刻影响。与旧协议相比，新巴塞尔本钱协议扩大了本钱充足束缚的范围，对银行面临的信誉风险、市场风险和操风格险均提出了配置相应本钱的要求，提出了一整套可供银行灵活选择的按部就班的本钱金计算方法。新协议将监管重点从本来单一的最低本钱充足水平转向银行内部的风险评估体系的建设状态上来，强调了监管当局的监督检查和市场纪律对最低本钱规定的补充作用。与新协议的要求相比，我国商业银行本钱管理存在着相当大的差距，次要表现在：本钱充足率可能进一步下降，现行本钱充足率测算标准存在诸多缺陷，风险评估体系很不完善，等等。为迎接新协议实施后来自国内外金融市场的巨大挑战，我国商业银行应充分借鉴国际银行业的先进管理经验，发挥后发优势，进一步拓宽筹资渠道，完善本钱结构，初步建立之内部评级法为核心的风险评估体系，规范本钱管理信息披露，继续改善资产质量，提高盈利能力，以便尽早与新协议的要求接轨，提高我国银行业的国际竞争力。关键词新巴塞尔协议商业银行本钱管理AbstractTheBasleCapitalAccordofJuly1988resultedfromthediscussionsandresearchesofinternationalbankingsupervisionbytheGroupofTenafterHerstattBankofWestGermanyandFranklinNationalBankofAmericawentbankrupt.Ittransformedtheconcernofbankingsupervisionfromtheinsidetotheoutsideofbanks,integratedthequalityofbanks’capitalsintothequalityofthembyrequiringadequatecapitalinaccordancewiththerisksoftheirassets,sohavedeeplyinfluencedthecapitalmanagementofcommercialbanks.ComparedwiththeoriginalBasleCapitalAccord,thenewonerequirestheaccordingcapitalofallrisksincludingcreditrisk,marketriskandoperationalrisk,andputsforwardaseriesofprogressivemethodsofmeasuringthecapitalwhichcanbeflexiblychoosedbybanks.TheNewCapitalAccordattachesmoreimportancetobanks’insidesystemofassessingrisksthantothecapitaladequacy,andemphasizesthesupplementaryroleofSupervisoryReviewofCapitalAdequacyandMarketDiscipline.IfcommercialbanksinchinameettherequirementoftheNewCapitalAccord,manyquestionsmustbesolved,includingthepossiblecontinualworseincapitaladequacy,alotofdrawbacksinthecurrentstandardofmeasuringcapitaladequacy,imperferctionintheinternalsystemofassessingrisk,andsoon.Inordertocopewiththechallengefromtheinternalandinternationalfinancialmarket,commercialbanksinchinashouldmakefulluseoftheadvancedmanagingexperienceofinternationalbanking,raisecapitalsbyallpossiblemeans,makecapitalstructureperfect,setuppreliminarysystemofassessingriskswithconce