我国商业银行资本结构研究

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摘    要
      随着我国加入WTO和金融业对外开放的进行，尽快建立现代商业银行制度，提升我国商业银行的竞争力是我们当前面临的重要任务。这就要求我国商业银行不断提高自身的市场竞争力，不断完善治理结构、优化资本结构，以应对市场竞争和外资银行进入的强大冲击。
首先以企业资本结构理论为指导，并结合商业银行资本结构的行业特性对银行业资本结构特征作了一般性分析，对我国商业银行资本结构的现状以及商业银行资本结构的影响因素进行了具体分析。综合以上分析，从优化银行自身资本结构和优化银行外部环境两个方面提出优化我国商业银行资本结构的具体对策。

关键词：商业银行；资本结构；影响因素

Abstract
       With China’s rejoining WTO and the financial sectors open up further to the outside world , it has been one of our important task to establish a modern commercial bank system and build up banks’ competence of our country. It requires that commercial banks should promote their market competence, improve corporation governance, and optimize capital structure to embrace the challenges of market competition and foreign banks. The capital structure of commercial banks has both the fundamental characters of common company and the special characters of its own.
Under the guidance of the capital structure theory, considering the special characters of commercial banks, the paper first commonly analyzes the characters of banking capital structure. Then will analyzes the present situation of China’s commercial banks’ capital structure in detail. Last, with reference to the above analysis, puts forward the suggestions to optimize China’s commercial banks’ capital structure by two ways, namely capital structure in the bank and governance environment out of the bank.

Keywords：Chinese commercial banks; capital structure; influencing factors

目　　录
摘    要 ........................................................I
Abstract ........................................................II
1 绪    论 ......................................................1
1.1研究背景..................................................... 1
1.2研究目的和意义 ...............................................1
1.2.1  研究目的 .................................................1
1.2.2  研究意义 .................................................2
1.3国内外研究现状 ...............................................3
1.3.1  国外研究现状 .............................................3
1.3.2  国内研究现状............................................. 4
1.4研究的内容与方法 .............................................5
1.4.1  研究内容 .................................................5
1.4.2  研究方法................................................. 5
2 理论基础 ......................................................6
2.1商业银行资本的含义 ...........................................6
2.2商业银行资本的构成 ...........................................6
2.3商业银行资本结构的相关理论 ...................................7
2.3.1  MM理论 ...................................................7
2.3.2  巴塞尔资本协议........................................... 8
2.3.3  经济资本理论............................................. 9
2.4商业银行资本结构的理论模型 ...................................10
3 我国商业银行资本结构分析 ......................................11
3.1影响我国商业银行资本结构的因素 ...............................11
3.1.1  银行规模 .................................................11
3.1.2  银行安全网............................................... 11
3.1.3  获利能力 .................................................12
3.1.4  银行所有者及经营者的态度................................. 12
3.1.5  债权人和信用等级评定机构的态度 ...........................13
3.1.6  经济周期与通货膨胀 .......................................13
3.2  我国商业银行资本结构现状 ...................................14
3.2.1  核心资本结构现状分析 .....................................14
3.2.2  附属资本结构现状分析 .....................................16
3.3国内外商业银行资本结构对比分析 ...............................17
3.3.1  美国商业银行资本结构 .....................................17
3.3.2  日本商业银行资本结构..................................... 18
3.3.3  韩国商业银行资本结构 .....................................18
3.4国外商业银行资本结构经验对我国的启示 .........................19
3.4.1  欧美商业银行的启示 .......................................19
3.4.2  日本商业银行的启示 .......................................20
3.4.3  韩国商业银行的启示 .......................................20
4  我国商业银行资本结构存在的问题 ...............................21
4.1股权结构集中 .................................................21
4.2附属资本缺乏................................................. 22
4.2.1  呆账准备金计提不足....................................... 22
4.2.2  附属资本补充渠道过于狭窄 .................................23
4.2.3  银行融资受限制 ...........................................24
4.3不良资产率高，资本充足率低 ...................................24
4.4资本补充机制的欠缺 ...........................................25
5 我国商业银行资本结构优化的对策................................ 27
5.1降低风险资产 .................................................27
5.1.1  调整风险分布结构 .........................................27
5.1.2  降低不良资产率 ...........................................27
5.2提高核心资本................................................. 28
5.3增加附属资本................................................. 29
5.3.1  发行次级定期债券 .........................................29
5.3.2  增提普通呆账准备金和专项呆账准备金 .......................29
5.4优化融资结构 .................................................30
结    论 ........................................................32
参考文献 ........................................................33
致    谢 ........................................................34
附  录1 .........................................................35

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