长春市商业银行经济资本管理

【Abstract】wWw.shuoshilunwen.com Recently, in the face of the financial industry has been fully opened, a series of macro-regulation and control, as well as national measures adopted, during the new round of competition and development opportunities, commercial banks began seriously to consider vigorously promote the tranormation of growth pattern, and a new awareness of capital as the bank confrontation the value of financial risks buffers - risk capital to be covered, how much capital the size determines the scale, capital value orientation determines the structure of the portfolio assets. The traditional "to set loan-to-deposit", expand blindly, is gradually to capital constraints to the development of the business philosophy change. Especially with the March 2004 "commercial banks, the capital adequacy ratio management approach," the implementation of capital expansion of the banking scale effects beginning to show restraint and capital management as a modern commercial bank operating in the core, are increasingly attention.Over the past 10 years, the banking sector gradually explored the West created a new risk management tools - economic capital (EC) system. Economic capital system is increasingly becoming management techniques core of banks, especially the listed banks, and most likely evolved into the modern banking standards management tools and systems.Economic capital is based on all the risk on the bank’s capital, also known as risk capital (CAR), it is the banks themselves in accordance with their internal risk management models and the need to use internal calculated by the method used to deal with expected losses of non-banking capital, also in accordance with its own bank to quantify risk, risk management capacity should he identified the capital, internal assesent by the commercial banks arising from the allocation to the assets or to reduce the risk of a business impact. Economic Capital Management provides a set of new thinking and effective means to help banks from the perspective of risk management to achieve the effective allocation of resources, risks and achieve the optimal balance of revenue, strengthen capital constraints awareness and cultivate an overall risk management, raise their awareness risk management level, the accurate measurement of the operational costs, improve performance appraisal system and improve commercial banks scientific decision-making and product pricing power, Based on economic capital management and capital to establish two characteristics: capital is scarce and must therefore be limited to the capital to the most effective distribution of the banks can increase the value of links is the cost of capital and therefore must stress that the return on capital, also realize that value creation for shareholders and fully consider the risks undertaken by the capital, and a realized gain of risk and cost of reunification. Economic capital management system is mainly made up of three parts pose: First, the economic capital measurement and the second is the economic capital budget allocation system, the Third is Economic Value Added (EVA) and the risk-adjusted rate of return of the economic capital (RAROC) the core performance appraisal system.Changchun City Commercial Bank’s business management model based mainly on the sub region, in which management model, at different levels, different regions of the interior department’s branches there is a big difference. The sector performance is the performance of the lower-level counterparts summary, Changchun City commercial banks providing different levels corresponding agencies, departments vertical summary performance problems can not be resolved, the accounting sector performance makes this issue difficult to tackle. Accounting products, the introduction of performance to address this issue provide a viable path. Since banks set of products from different organizations on product performance accounting if the main line at different levels Summary Generation product performance, and then the products in accordance with the operating responsibilities, the department can generate performance reports, the accounting sector performance the problem can be better resolved.Accounting product performance, the need for products classified as a standard bank’s internal accounting and management of all details to all financial products. This involves all aspects of bank management, specifically, the accounting major product performance through five main line to achieve: the first is internal funds traner pricing measure of the cost of funds business assets, liabilities, income and business’s internal operating funds spreads and accurately reflects relevant the opportunity cost of products and benefits. Second, through extraction assets (mainly credit assets) classification of the quality of the data is provided and the corresponding loss rate risk costs. Third, the assesent base through rational and objective assesent methods will be sub-sector cost-sharing product and accurately reflects the cost of product cost. Fourth, it is the extraction of interest payments products, intermediate business income, exchange gains and losses, derivative products trading gains and losses, other operating income, sales, income, and other key performance indicators, the eventual formation of different angles of the input-output performance products. Five different products are based on the use of capital costs of different products Economic Value Added (EVA).Capital management of the economy to ensure that management concern and support for the project. Ensure continuity and comprehensiveness. If only a few people understood system, we must ensure that these officers has resigned, system knowledge will not be interrupted or disappear. He planned way. Strengthening economic capital management system design. We should establish consistent with national regulatory requirements, the International Commercial Bank city management practices and the development of strategic capital firms management system, and enhancing the overall corporate level of capital management and capital structure, the establishment of regulatory capital management, economic capital management and capital management book coordination, communication management mechani, in order to achieve economic capital and program management, performance evaluation, financial management, product pricing, risk management functions, such as monitoring the effective convergence.Standardize the basic procedures of economic capital configuration management. Shareholders should be considered the operating management, the regulatory authorities on capital management tripartite different perspective and requirements, standardize the basic economic capital allocation procedures: not only comprehensive evaluation City firms overall risk tolerance, but also rational allocation of capital resources, the cost of capital optimization. Carry out economic capital management of the whole bank. Economic Capital Management is a full line of management reform, in particular to rely on specific business sector. However, some business sectors are relatively insufficient understanding of this in their own business work consciously use economic capital management are not. Therefore, the first is to strengthen the full knowledge of the economic capital management training. The training of various departments on how to control risk assets growth, improve economic capital on the basis of the rate of return, the focus should be different, the prospects sector should focus on product marketing, the ability to Loan Pricing training on financial and accounting department should focus on other receivables fund, receivable interest and other assets, and other non-credit assets, disposal of the compliance training on credit departments should focus on loan pricing calculations and the ability to control the risk-training; risk management departments of assets stock should be focused on influence of the quality improvement to economic capital change. Through the implementation of corporate training, expansion of its credit, loan pricing, cost accounting, improve the quality of assets and so on consciously use economic capital management knowledge and tools. Second, we will improve the mechanis and measures refinement. According to business involving other departments in the economic capital management, we will formulate relevant management methods and quantitative requirements, guidance departments in their daily work to implement. Departments such as the outlook for the introduction of incentives for customer marketing manager to join the economic rate of return on capital, economic value added assesent targets. Each of the loans will be issued before and after the payment of capital shall be calculated economic rate of return of less than the rate of return should be required to be handled accordingly. Also, the financial accounting department issued fixed assets, and other assets, and other indicators, should be issued the corresponding non-credit class economic capital plans to urge the idle speed up its efforts to dispose of the assets and other assets normal amortization. The establishment of a difference asset class breakdown of the economic capital projects coefficient. The establishment of trade, business and the analysis of the level of product returns, credit marketing guidance. Enhance economic capital-to-business development guidance. Actively collect the results of the same industry economic capital management