新资本协议下我国商业银行资本管理实践及其发展建议

距2010年底我国新资本协议银行开始实施新资本协议的时间已不足两年，但目前我国商业银行在公司治理和资本管理的各个环节与新资本协议要求尚存在较大差距，突出表现在：银行董事会和高级管理层尽责不到位，资本规划缺乏科学性和前瞻性，资本融资过分考虑资本充足性要求，资本配置和绩效评价仍以标准法计量资本要求为主导等。对此，我国商业银行一方面应加快进行组织流程和业务流程再造，梳理和完善公司治理机制；另一方面要积极推进资本管理向经济资本管理方式转变和大力加强管理技术支持建设等工作，提升资本管理水平。

Capital Management Practice of Commercial Banks in China under New Basel Capital Accord & Development Proposals

Less than two years before the end of 2010, the new Capital Accord will be enacted in China＇s banking industry, but a wide gap still remains between the requirements of the new Capital Accord and China＇s commercial banks in corporate governance and capital management, some outstanding problems are ： Bank board of directors and senior management responsibility not in good place, capital planning not scientific and forward - looking, capital adequacy requirements considered too much, capital allocation and performance evaluation still quantitative standard measurement -oriented. In this regard, on the one hand, China＇s commercial banks should speed up the reorganization of organization procedures and business flowchart, combing and improving corporate governance mechanism; on the other hand, capital management should be actively promoted and upgraded by moving toward economic capital management, and enhancing construction work on management expertise support.