不良资产、税收与银行准入的开放

中国商业银行的不良贷款金额巨大,风险很高,但同时也有大量的投资者希望进入这个行业;商业银行业整体上资本金也严重不足,但监管者却不愿意让投资者进入。本文深入分析了这两个悖论背后的税收原因和金融制度原因,提出只有建立在“资本监管”基础上的银行监管,才能消除悖论,使监管变得理性,使商业银行体系趋于稳健,同时也使银行业趋向开放。

An Analysis on Paradoxes in Chinese Banking

There are huge amount of non-performing loans in Chinese banking sector, but many investors are eager to enter this area. The commercial banks in the whole face a serious lack of capital, but the regulator wouldn't allow the new investors into the sector. The paradoxes are caused from unsuitable banking regulations and taxation. The conclusion is that the banking regulation based on the capital adequacy can eliminate the phenomena and improve the efficiency of banking sector.