商业银行监管资本和经济资本在绩效评估中的比较研究被引量：5

Empirical Research on Supervisory and Economic Capital in Performance Appraisal of Commercial Bank

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摘要以资本为基础的现代商业银行绩效评估体系有效地促进了商业银行经营理念和增长方式的转变。目前中国商业银行基于监管资本的绩效评估能够很好地达到监管要求,但风险衡量的敏感度差,不利于银行价值的实现。将经济资本引入银行绩效评估,使银行对风险的把握更加精准,同时,将RAROC作为银行绩效评价指标,会使银行资本和资产运用更充分,从而真正实现银行价值最大化。 Taking capital as the foundation of performance appraisal system in modem commercial bank can effectively promote the transformation of bank＇s management idea and growth way. Currently, taking supervisory capital as foundation of performance appraisal in our commercial bank can meet the supervisory requirement, but the sensitivity of measuring risk is weak, and will influence the realization of bank＇s value. Introducing economic capital in performance appraisal, can make the risk measurement more accurately and using RAROC as the performance appraisal ratio can make the full use of capital and asset.

作者贾原芳

机构地区中南财经政法大学新华金融保险学院

出处《经济与管理》 2006年第9期67-70,共4页 Economy and Management

关键词监管资本经济资本 RAROC 绩效评估 supervisory capital economic capital RAROC performance appraisal

分类号 F832.1 [经济管理—金融学]

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参考文献5

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