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國外商業(yè)銀行監(jiān)管研究及啟示 摘要:我國加入世貿(mào)組織已跨入第四個年頭,我國商業(yè)銀行監(jiān)管機構(gòu)在引導(dǎo)我國商業(yè)銀行完善風險管理機制,防范和化解金融風險,促進商業(yè)銀行業(yè)增加國際競爭力的工作中,有必要繼續(xù)借鑒國際上商業(yè)銀行監(jiān)管的先進經(jīng)驗,推動我國商業(yè)銀行監(jiān)管制度和監(jiān)管機制的進一步創(chuàng)新。 一、商業(yè)銀行為什么要受到監(jiān)管一般人認為,商業(yè)銀行應(yīng)該受到監(jiān)管是為了保護存款人或投資者的利益,但是,監(jiān)管商業(yè)銀行更重要的意義在于保持和促進國民經(jīng)濟的健康發(fā)展。這是因為,國民經(jīng)濟的健康發(fā)展既依賴于商業(yè)銀行的穩(wěn)定和高效率的運轉(zhuǎn),中央政府在運用靈活有效的經(jīng)濟政策或貨幣政策時,也高度依賴于穩(wěn)健的商業(yè)銀行系統(tǒng)推動國民經(jīng)濟邁向既定的宏觀經(jīng)濟目標。商業(yè)銀行所屬的金融業(yè)的外部性具有正、負雙重效應(yīng)。從宏觀層面看,金融業(yè)既是經(jīng)濟運轉(zhuǎn)中社會多余資金向資金短缺而又急需的地方流動的媒體與渠道,又因其自有資本相對較少,是一個運營風險度高、自身經(jīng)營風險波及面廣的行業(yè)。它們的經(jīng)營風險一旦發(fā)生,可能引發(fā)社會信用鏈條的中斷和社會支付清算系統(tǒng)的癱瘓,危及整個社會經(jīng)濟的正常運行。同時,由于人們難以獲知商業(yè)銀行的具體經(jīng)營狀況,無法及時得知銀行的問題所在,存款人和投資人與商業(yè)銀行之間的信息不對稱。因而把中央宏觀經(jīng)濟管理機構(gòu)對商業(yè)銀行的監(jiān)管分為了直接監(jiān)管和間接監(jiān)管。中央宏觀經(jīng)濟管理機構(gòu)運用自身的監(jiān)管權(quán)力,直接干預(yù)商業(yè)銀行的經(jīng)營行為來保障它們的安全和穩(wěn)固,稱為直接監(jiān)管;而間接監(jiān)管則是要求各類商業(yè)銀行充分披露其經(jīng)營信息,以便存款人和投資者了解和監(jiān)督商業(yè)銀行的經(jīng)營狀況,提高金融市場的透明度,緩解市場主體之間的信息不對稱,遏制逆向選擇和道德風險的發(fā)生,保障金融市場的安全。二、商業(yè)銀行監(jiān)管的國際經(jīng)驗(一)美國的商業(yè)銀行監(jiān)管1.監(jiān)管機構(gòu)的設(shè)置。(1)根據(jù)國民銀行法于1863年建立的美國財政部貨幣監(jiān)管總署,其主要職責是審查國民銀行的注冊及其分支行的設(shè)置、銀行之間的合并,制訂商業(yè)銀行監(jiān)管相應(yīng)的管理條例和法規(guī),并貫徹執(zhí)行。貨幣監(jiān)管總署的最高負責人由美國總統(tǒng)任命,任期5年。貨幣監(jiān)管總署的總部設(shè)在華盛頓,在全美國設(shè)有6個大區(qū)辦公室。貨幣監(jiān)管總署有權(quán)停止有問題商業(yè)銀行的業(yè)務(wù),吊銷其營業(yè)執(zhí)照,撤銷或停止銀行高級負責人的職務(wù),或者將其置于被接管或破產(chǎn)監(jiān)護的地位。它還有權(quán)對違法、違規(guī)或從事高風險經(jīng)營的商業(yè)銀行高級管理人員、董事及職員進行處罰。(2)聯(lián)邦儲備委員會。其主要職能是制訂金融政策和金融規(guī)章制度,監(jiān)督管理聯(lián)邦儲備銀行和會員銀行的業(yè)務(wù),監(jiān)督貨幣的投放與回籠,并充當聯(lián)邦政府的代理人,定期公布有關(guān)聯(lián)邦儲備系統(tǒng)的情況和統(tǒng)計數(shù)字。它是總部設(shè)在華盛頓,并由12個區(qū)域性聯(lián)邦儲備銀行及所屬的25個分行組成。聯(lián)邦儲備體系除主要負責對會員商業(yè)銀行進行監(jiān)管外,還負責對商業(yè)銀行控股公司及外國商業(yè)銀行在美國的分支機構(gòu)進行監(jiān)管。聯(lián)邦儲備體系擁有許多強有力的手段來保證監(jiān)管政策的實施。這些手段包括:停止商業(yè)銀行的部分業(yè)務(wù),撤銷商業(yè)銀行的高級管理人員,對違法違規(guī)經(jīng)營的商業(yè)銀行及其有關(guān)管理人員實施處罰,甚至取消會員商業(yè)銀行資格等。(3)聯(lián)邦存款保險公司。聯(lián)邦存款保險公司主要負責對加入保險的非聯(lián)邦儲備會員銀行實施監(jiān)管。同時,在必要的情況下,也積極介入對其他參加保險的商業(yè)銀行(包括國民商業(yè)銀行和州會員商業(yè)銀行)的監(jiān)管過程。其宗旨是為了保障存款,防止個別銀行的信用危機擴散到其他銀行。聯(lián)邦存款保險公司有權(quán)停止商業(yè)銀行的存款保險,有權(quán)停止商業(yè)銀行的部分業(yè)務(wù),有權(quán)撤銷有問題商業(yè)銀行的高級管理人員的任職資格,有權(quán)對被監(jiān)管商業(yè)銀行實施處罰。它也有權(quán)幫助面臨破產(chǎn)的商業(yè)銀行調(diào)整經(jīng)營方向,組織清理和安排商業(yè)銀行破產(chǎn)時的資產(chǎn)清理和債務(wù)償還等?!彼拇嬖诮o存戶提供了存款的安全感,解除了銀行擠兌風險的發(fā)生。(4)美國各州都有自己的機構(gòu)負責監(jiān)督和管理在本州注冊的商業(yè)銀行。這些機構(gòu)同時管理著州內(nèi)其他商業(yè)銀行,如儲蓄存款協(xié)會、互助儲蓄銀行、信用社和財務(wù)公司。它們的職責范圍基本與貨幣監(jiān)管總署近似,只是各州之間略有區(qū)別。即包括批準新的州銀行的成立,開設(shè)或關(guān)閉商業(yè)銀行在本州內(nèi)的業(yè)務(wù)范圍,制定與州銀行相關(guān)的規(guī)章制度等。(5)除了上述主要監(jiān)管機構(gòu)之外,美國商業(yè)銀行的活動還受其他一些機構(gòu)的監(jiān)督。如司法部有權(quán)對擬議中的銀行機構(gòu)的改組與合并進行審議,必要時可對此提起訴訟。聯(lián)邦證券交易委員會則重點管制商業(yè)銀行涉足證券市場的交易活動。全國信用社管理總局則作為統(tǒng)一管理全國信用社的中央機構(gòu),執(zhí)行著監(jiān)督管理職能。由于歷史上多次出現(xiàn)金融風險的經(jīng)驗教訓(xùn),也是不斷修正監(jiān)管體制的結(jié)果,美國的商業(yè)銀行監(jiān)管體制較為復(fù)雜,實行的是國民商業(yè)銀行和州立商業(yè)銀行雙重監(jiān)管體制,法律不僅賦予聯(lián)邦政府有監(jiān)管商業(yè)銀行的職能,也授權(quán)各州政府有監(jiān)管商業(yè)銀行的職責。這種縱橫交錯的立體監(jiān)管模式從多個方面監(jiān)督、控制和調(diào)整著商業(yè)銀行的經(jīng)營行為,比較有效地防范和化解了商業(yè)銀行的經(jīng)營風險。2.監(jiān)管的具體措施。順應(yīng)商業(yè)銀行打破“防火墻”,走向多種金融業(yè)務(wù)經(jīng)營的趨勢,1999年11月,美國國會通過了金融服務(wù)現(xiàn)代化法案,允許金融控股公司通過設(shè)立子公司的形式經(jīng)營多種金融業(yè)務(wù)。金融控股公司的銀行業(yè)務(wù)由美國財政部貨幣監(jiān)管總署、聯(lián)邦儲備委員會、聯(lián)邦存款保險公司監(jiān)管;證券業(yè)務(wù)由美國聯(lián)邦證券交易委員會監(jiān)管;保險業(yè)務(wù)由各州保險監(jiān)管署監(jiān)管,該監(jiān)管體系的具體監(jiān)管措施有:(1)各監(jiān)管主體之間,監(jiān)管者與被監(jiān)管者的高級管理人員和內(nèi)部審計部門之間定期進行信息交流。通過交流,既加強了不同監(jiān)管者之間監(jiān)管信息的交流和溝通,避免監(jiān)管漏洞的發(fā)生;又通過直接與金融控股公司高級管理人員和內(nèi)部審計部門人員的溝通,及時獲取必要的信息。(2)金融控股公司要定期向監(jiān)管者遞交自身內(nèi)部風險評估報告。通過對公司自身評估報告的閱讀和對報告內(nèi)容的核查,監(jiān)管者可以了解公司面臨的風險以及公司的風險管理程序是否有效。在此基礎(chǔ)上,監(jiān)管者可以對金融控股公司或整個金融行業(yè)的風險狀況做出評價。(3)為確保商業(yè)銀行和整個金融體系的安全,也為了有助于獲得商業(yè)銀行關(guān)于風險管理和內(nèi)控制度的足夠信息,監(jiān)管者可以實施現(xiàn)場檢查。檢查的內(nèi)容包括對商業(yè)銀行的信息收集系統(tǒng)、決策系統(tǒng)的評價,以確保建立在信息收集基礎(chǔ)上的銀行風險管理和控制程序的有效性,并在現(xiàn)場檢查的評價結(jié)果與現(xiàn)場檢查前的評價結(jié)果進行比較后,決定未來的監(jiān)管策略。(4)資本充足率管理始終是監(jiān)管者控制商業(yè)銀行經(jīng)營風險的重要內(nèi)容。美國監(jiān)管當局除了按照巴塞爾協(xié)議對銀行業(yè)資本充足率的要求監(jiān)管商業(yè)銀行以外,正在試驗一種新的資本充足率的監(jiān)管方式:預(yù)先承諾制。即監(jiān)管當局設(shè)定一個測試期間,商業(yè)銀行在測試期初向聯(lián)儲承諾其資本量水平,在整個承諾期間內(nèi),只要累計損失超過其承諾水平,美國監(jiān)管當局將對其給予提高資本充足率的懲罰。這一方案主要適用于內(nèi)部風險管理和控制較好的銀行。這樣就減少了監(jiān)管成本,激勵了商業(yè)銀行強化對風險的自我控制。(5)對資產(chǎn)流動性的監(jiān)管是美國金融監(jiān)管當局防止商業(yè)銀行發(fā)生信用危機的另一項極為重要的措施。美國金融監(jiān)管當局為了分散商業(yè)銀行的貸款風險,要求商業(yè)銀行把單一借款與銀行自身的資本量掛鉤。例如,美國法律規(guī)定,商業(yè)銀行對任何單一客戶的貸款不得超過該行自有資本的10%。(二)英國的商業(yè)銀行監(jiān)管1.英國商業(yè)銀行監(jiān)管的組織機構(gòu)。英國實行的是以英格蘭銀行為中心的單一集中式的商業(yè)銀行監(jiān)管體制。英格蘭銀行作為英國的中央銀行,始終是商業(yè)銀行監(jiān)督管理的核心機構(gòu),在商業(yè)銀行的監(jiān)管過程中發(fā)揮著重要作用。英國的1979年商業(yè)銀行法正式賦予英格蘭銀行的監(jiān)管權(quán)力。該法規(guī)定作為英國商業(yè)銀行的惟一監(jiān)管機構(gòu),英格蘭銀行有權(quán)對接受存款的機構(gòu)進行認可,授予或拒絕授予從業(yè)執(zhí)照,要求商業(yè)銀行提供財務(wù)報表、信息資料等。此外,基于對存款人利益的考慮,英格蘭銀行還實施了存款保護計劃。英格蘭銀行對商業(yè)銀行的監(jiān)管由該行的商業(yè)銀行業(yè)監(jiān)督委員會和商業(yè)銀行業(yè)監(jiān)督局負責。英格蘭銀行把這兩個機構(gòu)的職能劃分得十分明確。商業(yè)銀行業(yè)監(jiān)督委員會是商業(yè)銀行監(jiān)督的最高權(quán)力機構(gòu),其主要職能是每年發(fā)表執(zhí)行商業(yè)銀行法情況的年度報告,匯報依據(jù)商業(yè)銀行法對商業(yè)銀行監(jiān)督的執(zhí)行情況等。而對商業(yè)銀行的具體管理,則由商業(yè)銀行業(yè)監(jiān)督局全面負責。商業(yè)銀行業(yè)監(jiān)督局下設(shè)許多主管專門業(yè)務(wù)對象的分部,每個分部下面又根據(jù)商業(yè)銀行國別與規(guī)模劃分成18個區(qū)域組。各區(qū)域組之外,商業(yè)銀行業(yè)監(jiān)督局還設(shè)立了評審與檢查委員會、檢查支隊、特別調(diào)查小組以及法律小組等4個特別機構(gòu)。其中,評審與檢查委員會主要履行商業(yè)銀行法規(guī)定的給予、取消、限制商業(yè)銀行的授權(quán),并向執(zhí)行董事提供討論和推薦意見;特別調(diào)查小組的主要任務(wù)是在商業(yè)銀行業(yè)監(jiān)督局懷疑商業(yè)銀行可能有內(nèi)部濫用職權(quán)、經(jīng)營管理不當、經(jīng)理人員失職等情況下,對該商業(yè)銀行的財務(wù)安全予以調(diào)查;法律小組的作用是給商業(yè)銀行業(yè)監(jiān)督委員會、商業(yè)銀行業(yè)監(jiān)督局等部門提供監(jiān)管實施的法律指導(dǎo)和解釋,以確保監(jiān)管當局能按商業(yè)銀行法的規(guī)定行使其權(quán)利與義務(wù),達到最有效的監(jiān)管目標;而檢查支隊主要是代表商業(yè)銀行業(yè)監(jiān)督局對商業(yè)銀行實施現(xiàn)場檢查,以促進商業(yè)銀行專業(yè)技能的增強,提高監(jiān)督的效力。2.商業(yè)銀行監(jiān)管措施。(1)英格蘭銀行對商業(yè)銀行授權(quán)后會不斷地對被授權(quán)機構(gòu)進行評估和考查,若商業(yè)銀行未能持續(xù)滿足商業(yè)銀行法規(guī)定的授權(quán)標準,英格蘭銀行隨時可限制或取消商業(yè)銀行的授權(quán),吊銷其許可證。(2)英格蘭銀行委派檢查支隊對商業(yè)銀行的總體狀況、信貸評估與控制、業(yè)務(wù)管理以及會計等4個方面進行現(xiàn)場檢查。在檢查支隊完成現(xiàn)場檢查后,須向英格蘭銀行提交一份檢查報告,匯報該商業(yè)銀行的體系控制的充足性和報表的準確性,或證實體系中存在某些重大失誤。根據(jù)檢查支隊提交的檢查報告和商業(yè)銀行自己提交的報表,英格蘭銀行將與被檢查商業(yè)銀行頻繁舉行各種會議,討論和解決檢查出的問題。(3)英格蘭銀行還通過對商業(yè)銀行報表的分析和監(jiān)測來進行非現(xiàn)場監(jiān)管。監(jiān)管的內(nèi)容涵蓋資本充足性、資產(chǎn)流動性、大額資金風險和外匯風險等4個方面。(4)當商業(yè)銀行不能持續(xù)滿足授權(quán)標準或不能履行商業(yè)銀行法所賦予的義務(wù),威脅到存款人利益時,英格蘭銀行有權(quán)尋求法院對該商業(yè)銀行實施清盤或接管。(三)德國的商業(yè)銀行監(jiān)管1.德國的聯(lián)邦信貸監(jiān)督局和聯(lián)邦銀行在商業(yè)銀行的監(jiān)管工作中既有分工又有協(xié)作。德意志聯(lián)邦銀行負責整個商業(yè)銀行體系的日常監(jiān)管,重大的原則性問題則由聯(lián)邦信貸監(jiān)督局負責。它們互通信息、互相協(xié)作,共同負責德國商業(yè)銀行的監(jiān)管工作。根據(jù)德國商業(yè)銀行法的第6條規(guī)定,聯(lián)邦信貸監(jiān)督局直接對德國財政部負責,并定期向其上報監(jiān)管情況。聯(lián)邦信貸監(jiān)督局與德意志聯(lián)邦銀行在監(jiān)管范圍上也有明確的界定:一是主管權(quán)屬于聯(lián)邦信貸監(jiān)督局;二是在制定有關(guān)條規(guī)之前,聯(lián)邦信貸監(jiān)督局要與聯(lián)邦銀行進行協(xié)商;三是聯(lián)邦銀行要對商業(yè)銀行進行經(jīng)常性的定期監(jiān)督,并對商業(yè)銀行的年報及其他報告進行分析。德國之所以選擇這種監(jiān)管分離的體制,是由于德國非常重視中央商業(yè)銀行的獨立性和商業(yè)銀行監(jiān)管部門的信譽。2.由于德國的商業(yè)銀行全面涉及證券業(yè)務(wù)和保險業(yè)務(wù),對商業(yè)銀行的監(jiān)管就需要證券及保險監(jiān)管部門即聯(lián)邦證券監(jiān)督局和聯(lián)邦保險監(jiān)督局協(xié)調(diào)配合,信息共享。聯(lián)邦證券監(jiān)督局和聯(lián)邦保險監(jiān)督局有責任向聯(lián)邦信貸監(jiān)督局提供相關(guān)信息和資料,并定期召開協(xié)調(diào)工作會議。三、啟示任何一種商業(yè)銀行的監(jiān)管體制都是在特定歷史條件和政治經(jīng)濟體制下形成和發(fā)展的,不存在一個可以照抄照搬的典范。比如,美國的商業(yè)銀行監(jiān)管體制就是在其社會政治、經(jīng)濟和歷史文化環(huán)境中形成的。盡管美國是世界上金融業(yè)最發(fā)達、金融市場最為健全的國家。其商業(yè)銀行監(jiān)管非常注重工作的程序化,監(jiān)管指標的標準化、監(jiān)管程序和監(jiān)管人員行為的規(guī)范化。但就其監(jiān)管體制而論,仍然存在著監(jiān)管機構(gòu)過多、體系過于龐大、信息溝通時間過長、監(jiān)管成本過高的問題。仍然有根據(jù)社會經(jīng)濟的發(fā)展變化及時進行改進和創(chuàng)新、調(diào)整和變革的需要。但上述各國對商業(yè)銀行監(jiān)管的經(jīng)驗結(jié)合我國商業(yè)銀行監(jiān)管的實際情況,我們?nèi)匀豢梢缘玫揭恍┯幸娴膯⑹荆?.我國目前對商業(yè)銀行的監(jiān)管注重于合規(guī)性監(jiān)管而沒有突出風險性監(jiān)管,側(cè)重于對商業(yè)銀行違規(guī)行為進行批評和處罰,而強調(diào)商業(yè)銀行的風險防范不夠,沒有對商業(yè)銀行的風險防范進行足夠的引導(dǎo)。此外,中國銀監(jiān)會作為商業(yè)銀行的監(jiān)管主體,合理設(shè)置內(nèi)部職能機構(gòu)和地域職能范圍也是一個非常關(guān)鍵的問題。要改變過去的監(jiān)管工作中各部門或各地之間不相協(xié)調(diào)的被動局面,逐步形成完善、有效、規(guī)范化的監(jiān)管新格局。2.在英國,特別強調(diào)要有適合的銀行管理人員和完善的銀行內(nèi)控制度作為商業(yè)銀行準入的標準。這一點尤其值得我國銀監(jiān)會借鑒,因為商業(yè)銀行是經(jīng)濟體系中特殊而又最重要的機構(gòu),不同于一般企業(yè),決定了它在市場準人方面的條件應(yīng)該是比較苛刻的。對商業(yè)銀行及其分支機構(gòu)的設(shè)立,審批所參照的標準,應(yīng)該有是否符合社會經(jīng)濟發(fā)展的需要,業(yè)務(wù)規(guī)模是否適度,最低自有資本比例,資本金的構(gòu)成和高級管理人員的素質(zhì)等嚴格要求。也可借鑒德國商業(yè)銀行法的規(guī)定,外國商業(yè)銀行在德國開立分支機構(gòu),除在開業(yè)時必須申請許可證外,以后每次在德國境內(nèi)開設(shè)新的分支機構(gòu)都需要向聯(lián)邦信貸監(jiān)督局再次申請,并取得相應(yīng)的許可證。德國對外國商業(yè)銀行開設(shè)分行,不僅要求它們符合德國商業(yè)銀行業(yè)有關(guān)開業(yè)資本和負責人資格的要求,而且其任命的兩名負責人中,至少要有一名曾有在德國境內(nèi)的商業(yè)銀行工作的經(jīng)驗。另外,對商業(yè)銀行準人的審批還應(yīng)延伸到商業(yè)銀行的創(chuàng)新業(yè)務(wù)準人。對那些有意逃避監(jiān)管、轉(zhuǎn)移業(yè)務(wù)風險、或潛在風險大的創(chuàng)新業(yè)務(wù)更要嚴格審批,以期商業(yè)銀行加強對創(chuàng)新業(yè)務(wù)的風險管理。3.創(chuàng)造良好的商業(yè)銀行監(jiān)管的外部環(huán)境。(1)進一步完備與商業(yè)銀行監(jiān)管相適應(yīng)的各類經(jīng)濟法規(guī),力求商業(yè)銀行的監(jiān)管法律體系完整配套、協(xié)調(diào)靈活、操作性強。(2)商業(yè)銀行的會計制度應(yīng)盡快與國際會計準則接軌,使商業(yè)銀行在賬務(wù)處理上達到統(tǒng)一化、標準化,確保商業(yè)銀行的經(jīng)營信息便于監(jiān)管人員了解與分析。(3)實施商業(yè)銀行財務(wù)報表公開制度,創(chuàng)造一個公開、透明的信息環(huán)境以保證公眾及時獲取信息,發(fā)揮公眾的監(jiān)督作用。(4)可借鑒和運用國際經(jīng)驗和國際監(jiān)管慣例,建立一套標準化、系統(tǒng)化的科學(xué)監(jiān)控指標體系,對商業(yè)銀行進行容觀、公正的評級。借鑒英格蘭銀行與商業(yè)銀行之間頻繁舉行現(xiàn)場監(jiān)督會議的經(jīng)驗,建立我國銀監(jiān)會與商業(yè)銀行間的定期磋商制度和不定期質(zhì)詢制度,加強雙方的交流和協(xié)作,促進銀監(jiān)會監(jiān)管職能的充分發(fā)揮。又由于非現(xiàn)場監(jiān)管獲得的信息真實性較低,根據(jù)美國的監(jiān)管經(jīng)驗,銀監(jiān)會對商業(yè)銀行資產(chǎn)與債務(wù)、管理工作與業(yè)務(wù)程序進行現(xiàn)場檢查是必要的。盡管現(xiàn)場檢查持續(xù)時間較長,監(jiān)管成本較高,但銀監(jiān)會根據(jù)檢查組在檢查之后寫成的詳細報告作判斷,可較為準確地對違法、違規(guī)的商業(yè)銀行做出處分和裁定。5.強化商業(yè)銀行的危機意識和商業(yè)銀行市場退出機制。(1)借鑒德國商業(yè)銀行監(jiān)管部門的經(jīng)驗,我國銀監(jiān)會應(yīng)十分強調(diào)商業(yè)銀行要對自身的經(jīng)營行為負責,把強化商業(yè)銀行的危機意識作為維護整個金融體系穩(wěn)定的前提。(2)盡快建立商業(yè)銀行破產(chǎn)的標準、條件和程序,強化商業(yè)銀行的市場約束機制和退出機制。(3)我國銀監(jiān)會應(yīng)該盡快成立專門清償和處理破產(chǎn)商業(yè)銀行的機構(gòu),負責商業(yè)銀行的清算和接管等具體事務(wù)。(4)借鑒美、英、德等國普遍實行的存款保護措施,增強公眾對我國商業(yè)銀行體系的信心。6.要始終把資本充足率的監(jiān)管作為監(jiān)管的主要內(nèi)容。巴塞爾協(xié)議對商業(yè)銀行的資本要求是,自有資本比風險資產(chǎn)不得低于8%;核心資本比風險資產(chǎn)不得低于4%。而據(jù)有關(guān)資料估算,2003年底,在不考慮中國銀行和中國建設(shè)銀行被注資450億美元的情況下,我國主要商業(yè)銀行加權(quán)平均資本充足率為5.8%左右,其中,4家國有商業(yè)銀行、3家政策性銀行、11家股份制商業(yè)銀行和112家城市商業(yè)銀行的平均資本充足率分別為5.3%、6.0%、7.4%和6.1%,普遍低于8%的資本充足率最低要求。如果要使整體資本充足率符合8%的最低要求,則我國主要商業(yè)銀行的資本缺口在3000億元左右。因此,我國銀監(jiān)會有必要按照我國各商業(yè)銀行自有資本充足率狀況、風險資產(chǎn)的分類、貨幣與實物風險比率、交易賬戶的風險程度、衍生金融產(chǎn)品的多少以及銀行風險內(nèi)控水平對商業(yè)銀行的資本充足率要求有所升降。在商業(yè)銀行上述經(jīng)營環(huán)境較好時,其資本充足率要求可以在滿足巴塞爾協(xié)議的條件下低一些,但情況相反時,資本充足率要求就要相應(yīng)地提高。7.在商業(yè)銀行的監(jiān)管過程中,亟待提高監(jiān)管人員的素質(zhì)。商業(yè)銀行監(jiān)管中,不僅需要監(jiān)管人員自身要有風險監(jiān)管的專業(yè)知識和處理具體事務(wù)的技巧,更需要熟知金融與資本市場的專家、風險評估專家、信息技術(shù)處理專家以及有豐富經(jīng)驗的銀行家來充實監(jiān)管人員隊伍。銀監(jiān)會應(yīng)大力實施人力資源培訓(xùn)計劃,為監(jiān)管工作提供更強的人力資源支持,提高我國商業(yè)銀行監(jiān)管工作的整體質(zhì)量水平。8.對照國際經(jīng)驗,加強和改善商業(yè)銀行監(jiān)管的方式、方法。如果把我國的監(jiān)管方式和美國的監(jiān)管方式做個比較,不難發(fā)現(xiàn)兩者之間的差別。為了防范金融風險,我國采用的是強化管制、嚴格限制商業(yè)銀行業(yè)務(wù)范圍和業(yè)務(wù)活動自由度的監(jiān)管原則,通過限制商業(yè)銀行的業(yè)務(wù)活動來預(yù)防風險,因而監(jiān)管工作相當粗放。而美國的監(jiān)管原則是盡量減少對銀行業(yè)務(wù)的限制。這一原則使得美國得以成為世界上商業(yè)銀行的金融活動最為活躍、而金融監(jiān)管又最為嚴格和深入的國家。另外,美國的金融監(jiān)管調(diào)動了地方政府積極性,讓各州政府負責監(jiān)管大量地方性中小商業(yè)銀行。而我國的銀監(jiān)會目前監(jiān)管全部商業(yè)銀行,監(jiān)管工作量大和監(jiān)管面寬,監(jiān)管效果自然受到影響。我國可借鑒美國的經(jīng)驗,在一定的制度安排下向地方政府適度分權(quán)。我國加入世貿(mào)組織已跨入第四個年頭,我國銀監(jiān)會一直以國家實施宏觀調(diào)控為契機,通過風險提示、窗口指導(dǎo)等多項措施,引導(dǎo)我國商業(yè)銀行完善風險管理機制,有效地防范了金融風險,促進了商業(yè)銀行業(yè)和國民經(jīng)濟的健康發(fā)展。在此基礎(chǔ)上,更多地借鑒國際先進經(jīng)驗,加強和改進我國商業(yè)銀行的監(jiān)管水平,推動監(jiān)管制度創(chuàng)新和監(jiān)管機制的創(chuàng)新,必將進一步提升我國商業(yè)銀行業(yè)的整體管理水平、抗御風險的能力和參與國際競爭的能力。Abstract: Chinas accession to the WTO has entered its fourth year, Chinas commercial banks to regulatory agencies in guiding Chinas commercial banks to improve risk management mechanism to guard against and defuse financial risks, and promote the commercial banking sector to increase the international competitiveness of the work, it is necessary to continue learn from the advanced experience of the international commercial bank supervision, and promote further innovation of Chinas commercial banks to the regulatory regime and regulatory mechanisms.One, why commercial banks to be regulated byMost people think that commercial banks should be subject to regulation in order to protect the interests of depositors or investors, but, more important meaning of the regulation of commercial banks is to maintain and promote the healthy development of the national economy. This is because the healthy development of the national economy not only depends on the stable and efficient operation of the commercial banks, the central government in the use of flexible and effective economic policy or monetary policy, but also highly dependent on sound commercial banking system to promote the national economy towards established macroeconomic goals.The external nature of the financial industry-owned commercial banks have positive and negative double effect. From a macro perspective, the financial industry is the economic operation of social excess funds urgently needed to a shortage of funds and the local flow of media and channels, but also because of its own capital is relatively small, is an operational risk and high own operational risk magnitude of broad industry. Their business risks in the event, interrupt the payment and settlement system and social paralysis may lead to social credit chain, threatening the normal operation of the entire socio-economic. The same time, it is difficult to be informed of specific operating conditions of the commercial banks, unable to catch up on the issue of banks where the asymmetric information between depositors and investors and commercial banks. Which the central macroeconomic management agency under the direct supervision and indirect supervision of the supervision of commercial banks into. Central macroeconomic management agency to use its regulatory powers, and direct intervention in the conduct of operations of commercial banks to protect their safety and solid, called the direct supervision; indirect regulation is the full disclosure of its management information requirements of various types of commercial banks so that depositors and investors to understand and monitor the operating conditions of commercial banks to improve the transparency of financial markets, alleviate the information asymmetry between the main players in the market to curb the occurrence of adverse selection and moral hazard, to ensure the safety of financial markets.Second, the regulation of commercial banks of international experience(A) supervision of commercial banks in the United States1 set of regulatory agencies.(1) according to the National Bank Act in 1863 established the U.S. Treasury currency regulatory Department, whose main duty is to review the registration of the National Bank and its branches set up, merger among banks, corresponding to the formulation of commercial bank regulation management rules and regulations, and implement them. Monetary supervision of Department head appointed by the President of the United States for a term of five years. Currency regulatory Department headquarters in Washington, has six district offices in the United States. Monetary supervision of Department the right to stop the business of the commercial banks to revoke its business license revoked or stop the banks senior person in charge of the duties of, or placed into receivership or bankruptcy of the guardianship status. It is also the right to impose penalties for violation of laws or engage in commercial bank senior management, directors and officers of the high-risk operation.(2) Federal Reserve Board. Their main function is to develop financial policies and financial rules and regulations, and supervise the business of the management of the Federal Reserve banks and member banks over monetary supply and return and act as an agent of the Federal Government, published on the Federal Reserve System and statistics on a regular basis. It is headquartered in Washington, DC, and composed by the 12 regional Federal Reserve banks and their 25 branches. In addition to the mainly responsible for supervision of the member commercial banks, the Federal Reserve System is also responsible for supervision of commercial bank holding companies and foreign branches of commercial banks in the United States.The Federal Reserve System has many powerful means to ensure the implementation of regulatory policy. These tools include: the stop part of the business of commercial banks, the revocation of the senior management of commercial banks, the imposition of penalties for illegal business of commercial banks and their management, or even cancel the eligibility of the member commercial banks.(3) Federal Deposit Insurance Corporation. The Federal Deposit Insurance Corporation is mainly responsible for supervision over the insured non-Federal Reserve member banks. Meanwhile, in necessary cases, but also actively involved in the regulatory process on the other insured commercial banks (including national commercial banks and state member commercial banks). Its purpose is to protect depositors, to prevent individual banks, the credit crisis spread to other banks. Federal Deposit Insurance Corporation has the right to stop the commercial banks, deposit insurance, the right to stop the commercial banks, part of the business, have the right qualifications for the revocation of the commercial banks have a problem senior management, the right to regulate commercial banks to the imposition of penalties. It has the right to help the bankruptcy of commercial banks to adjust business direction, clean up and arrange commercial bank bankruptcy liquidation and debt repayment. Its existence to the depositors in the sense of security of deposits, the lifting of the risk of bank runs.(4) states have their own agencies responsible for oversight and management of commercial banks registered in the state. The agency also manages the state commercial banks, savings deposits Association, mutual savings banks, credit unions and finance companies. Their remit basic and currency regulation Department approximation, but the slight difference between the states. Including approval of the establishment of the new state bank to open or close the scope of business of commercial banks in the state, the development of relevant rules and regulations with the State Bank.(5) In addition to the above the main regulatory bodies, the activities of U.S. commercial banks subject to the supervision of a number of other institutions. Such as the Ministry of Justice has the right to the reorganization and consolidation of banking institutions in the proposed consideration of this lawsuit, if necessary. The federal Securities and Exchange Commission, the focus control the activities of commercial banks involved in stock market trading. National Credit Union Administration as the unified management of the central authority of the National Credit Union, the implementation of supervision and management functions.Many times in history, the experiences and lessons of the financial risk is constantly revised the results of the regulatory regime, the U.S. commercial bank regulatory system is more complicated, the implementation of the dual regulatory system of the National Commercial Bank and State Commercial Bank, the law only gives the federal government regulatory the functions of commercial banks, and also empowers the state governments to the duties of supervision of commercial banks. This criss-cross the three-dimensional regulatory approach from many aspects of supervision, control and adjustment of the operating behavior of commercial banks to more effectively prevent and resolve the operational risks of the commercial banks.(2) the specific regulatory measures. Conform to the commercial banks to break the firewall, the trend toward a variety of financial business, in November 1999, the U.S. Congress passed the Financial Services Modernization Act, which allows financial holding company operating through the establishment of subsidiaries in the form of a variety of financial services. Financial holding companys banking business by the U.S. Treasury currency regulatory Department, Federal Reserve Board, Federal Deposit Insurance Corporation regulation; the supervision of the securities business by the U.S. Federal Securities and Exchange Commission; insurance business by the state Department of insurance regulatory supervision, the specific regulation of the regulatory system measures are:(1) between the regulatory body, the regular exchange of information between the regulator and those being supervised senior management and internal audit department. Only strengthened through the exchange of regulatory information exchange and communication between regulators, to avoid the occurrence of regulatory loopholes; communication directly with the financial holding company senior management and internal audit department staff, timely access to necessary information.(2) The financial holding company to submit their own internal risk assessment report to regulators on a regular basis. By reading the companys own assessment report on the verification of the report, regulators can learn about the effectiveness of the risk of facing the company and the companys risk management procedures. On this basis, the regulator can make the evaluation of the risk profile of the financial holding company or the entire financial industry.(3) To ensure the safety of commercial banks and the financial system as a whole, but also to help commercial banks have enough information on risk management and internal control system, the regulator can be implemented on-site inspection. Evaluation of the results of the inspection includes the evaluation of

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