新旧巴塞尔资本协议的比较及其对我国商业银行经营管理的影响  

Comparison of the New and Old Basel Capital Accord and Its Influences on Commercial Banks' Operation and Management in China

作　　者：肖慧娟[1] 

机构地区：[1]北京林业大学经济管理学院

出　　处：《北京林业大学学报（社会科学版）》2003年第S1期73-76,共4页Journal of Beijing Forestry University ：Social Sciences

摘　　要：新巴塞尔资本协议即将于2006年正式实施。与1988年巴塞尔协议比较,新巴塞尔资本协议更全面、复杂,体现在:风险计量范围涵盖信用风险、市场风险和操作风险;强调监管当局的监督管理;引入市场约束,强调信息披露;强调定量与定性相结合的全面风险管理。它的出台和实施必将对我国商业银行的经营管理及审慎的银行监管产生深远的影响,如促使商业银行提高资本充足率要求,建立内部评级制度,从信用风险管理向全面风险管理转变;强化银行业信息披露;银行监管向风险监管和持续性监管转变等。我国商业银行应建立良好的公司治理机制,改造、完善信息系统,完善法律制度环境等。To be implemented by 2006, the New Basel Capital Accord is more comprehensive and complicated than the old 1988 Accord. It stresses the scope of risk measure blanketing credit risk, market risk and operational risk. It also gives emphasis to supervisory capacity, disclosure of information, and overall risk management by means of integrating the qualitative analysis approach with the quantitative one. The New Accord will yield long-term benefits in terms of the commercial banks' operation and management and capital regulation in China. It will impel the commercial banks to raise capital-adequacy ratios, build a robust internal rating system, transform from credit risk management to comprehensive risk management, and enhance disclosure of information and prudential regulation. In line with the Accord the author suggests that the commercial banks should build a well corporate governance system, perfect the information system, and better legal environment.

关 键 词：新巴塞尔资本协议 1988年巴塞尔协议 商业银行经营管理 

分 类 号：F832.2[经济管理—金融学]