商业银行资本结构对监管资本调整的影响分析

财经论丛 ›› 2022, Vol. 38 ›› Issue (7): 57-68.

商业银行资本结构对监管资本调整的影响分析

于永生, 陈婷婷

浙江财经大学会计学院,浙江杭州 310018

收稿日期:2021-06-01 出版日期:2022-07-10 发布日期:2022-07-07
作者简介:于永生(1969—),男,山东即墨人,浙江财经大学会计学院教授,博士;陈婷婷(1997—),女,浙江温州人,浙江财经大学会计学院硕士生。
基金资助:
国家社会科学基金项目(21BJY050)

Impacts of Bank Capital Structure on Regulatory Capital Adjustments

YU Yongsheng, CHEN Tingting

School of Accounting, Zhejiang University of Finance and Economics, Hangzhou 310018

Received:2021-06-01 Online:2022-07-10 Published:2022-07-07

摘要/Abstract

摘要： 商业银行监管的核心是资本监管,监管资本调整既影响资本数量也影响资本质量。金融危机暴露出欧美银行业普遍存在监管资本质量较低的问题,有学者发现这是银行通过监管资本调整虚增资本所致。本文聚焦我国商业银行监管资本调整的数据,目的是考察我国银行业是否也存在上述问题,实证检验发现,不同资本结构的商业银行会做出不同的监管资本调整:杠杆高的银行向上监管资本调整的概率相对较高,杠杆低的银行向下监管资本调整的概率相对较高。这说明我国银行业也存在利用监管资本调整虚增资本的问题,本文认为增加针对性的信息披露会抑制这一问题。

关键词: 商业银行, 资本结构, 监管资本调整

Abstract: The core of commercial bank regulation is capital regulation, and regulatory capital adjustments will affect both the quality and the quantity of the regulatory capital. The global financial crisis reveals that many EU and US commercial banks maintain low-quality capital, and research shows this is because they improve their capital level artificially by regulatory capital adjustments. Based on the data of commercial banks, this paper explores whether there is such scenario within our commercial bank industry. It is found that the commercial banks will use different regulatory capital to make adjustment respond in the different capital structure: High-leverage banks benefit more from regulatory capital adjustments, so they rely on regulatory capital adjustments to improve their capital level and tend to use accounting standards to artificially increase the capital level. This scenario is less common in low-leverage banks. This paper concludes that commercial banks in China also tend to improve the capital level artificially by capital adjustments.

Key words: Commercial Banks, Capital Structure, Regulatory Capital Adjustments

中图分类号:

F822

于永生, 陈婷婷. 商业银行资本结构对监管资本调整的影响分析[J]. 财经论丛, 2022, 38(7): 57-68.

YU Yongsheng, CHEN Tingting. Impacts of Bank Capital Structure on Regulatory Capital Adjustments[J]. Collected Essays on Finance and Economics, 2022, 38(7): 57-68.

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