本文在巴塞尔协议的演变、我国《商业银行资本管理办法》的理论基础上，通过研
究 A 农村信用联社 2014 年-2016 年上半年资本充足率管理现状，明确指出 A 农村信用联
社在资本充足率管理方面存在资本充足率低、没有制定资本充足率的长期规划、没有专
门的资本管理岗位及专业人才、没有本联社的资本充足率管理制度的问题。通过研究发
现 A 联社资本充足率管理问题的原因包括资本长期未得到补充，风险加权资产结构不合
理，资本充足率管理起步晚，管理层对长期规划重视不足，缺乏岗位分析，专业培训不
足，没有建立全面风险管理信息系统。依据原因有的放矢，从增加资本、优化风险加权
资产、制定资本充足率长期规划、设置专岗培养人才、建立本联社资本充足率管理制度
和全面风险管理系统方面提出有针对性的对策。A 联社应通过这些措施优化资本充足率
管理，从而增强抵御风险的能力，提高自身实力，为下一步改制成农商行打下坚实的基
础
关键字：资本充足率 资本净额 风险加权资产IV
Abstract
Capital is the foundation of development of banking financial institutions. The
formulation and implementation of prudent and flexible capital management strategies is
critical to the long-term development of banks. The capital adequacy ratio reflects the extent
to which the bank can bear the loss of its own capital before the assets of the depositor and the
creditor are lost. The Basel I in 1988, Basel II in 2004 and Basel III in 2010 all set out
detailed requirements for bank capital adequacy management. In June of 2012, China
promulgated the Commercial Bank Capital Management Measures, which is based on our
own national conditions to develop the capital management approach. It is the important
guiding documents of China&39;s banking supervision,. It put forward higher requirements on
the supervision of the capital adequacy ratio.
Based on the theory of the evolution of the Basel agreement and our country commercial
bank capital management measures, through the study of A rural credit union’s capital
adequacy ratio management present situation from 2014 to the first half of 2016, it is clear
that A rural credit union shows adequacy rate management problems, such as low capital
adequacy ratio, no capital adequacy ratio of the long-term planning, no special capital
management positions and professionals, no capital adequacy ratio management system.
Through the study we found that there are many reasons led to A rural credit union capital
adequacy ratio management problems, such as lack of the capital for a long time, the
unreasonable risk-weighted asset structure, late starting of capital adequacy ratio management,
the manager’s less attention to long-term planning, lack of job analysis, lack of professional
training , lack of a comprehensive risk management information system. Based on the
reasons, the paper puts forward a series of suggestions from the increase in capital, optimizing
the risk-weighted assets, making capital adequacy long-term planning, setting up special post
training talents, establishing the association capital adequacy ratio management system and
comprehensive risk management system. A rural credit union should optimize capital
adequacy ratio management through these measures, so as to enhance its ability to resist risk,
improve their strength, and to lay a solid foundation for the next step in the restructuring into
A rural commercial bank.V
Key words: capital adequacy ratio， net capital， risk weighted assetsVI
目 录
摘要...... III
Abstract..... IV
1 引 言...... 1
1.1 研究的目的与意义.... 1
1.1.1 研究的背景....... 1
1.1.2 研究的目的....... 2
1.1.3 研究的意义....... 2
1.2 国内外研究综述...... 2
1.2.1 国外研究综述..... 2
1.2.2 国内研究综述..... 3
1.3 研究的思路和方法.... 4
1.3.1 研究的思路....... 4
1.3.2 研究的方法....... 4
1.4 本文的创新之处...... 4
2 相关理论基础........... 6
2.1 资本充足率概述...... 6
2.2 巴塞尔协议关于资本充足率的演变.. 6
2.2.1 巴塞尔协议 I ..... 6
2.2.2 巴塞尔协议Ⅱ..... 7
2.2.3 巴塞尔协议Ⅲ..... 7
2.3 我国对资本充足率的监管政策...... 8
3 河北省 A 农村信用联社资本充足率管理现状和问题... 9
3.1 A 农村信联用社简介 .. 9
3.2 A 农村信用联社资本充足率管理现状 ........... 10
3.3 A 农村信用联社资本充足率管理问题 ........... 12
3.3.1 资本充足率低.... 12
3.3.2 没有制定资本充足率的长期规划 18
3.3.3 没有专门的资本管理岗位和专业人才........ 18VII
3.3.4 没有本联社的资本充足率管理制度.......... 19
4 河北省 A 农村信用联社资本充足率管理问题的原因.. 20
4.1 资本长期未得到补充. 20
4.1.1 长期未增资扩股，股本总额低.. 20
4.1.2 盈利模式单一，成本费用高，盈利能力差.... 20
4.1.3 不良贷款余额太高，贷款损失准备缺口太大.. 23
4.1.4 无其他一级资本和二级资本.... 27
4.2 风险加权资产结构不合理......... 27
4.2.1 对金融机构的债权结构不合理.. 27
4.2.2 信贷投向结构不合理.......... 28
4.2.3 资产缺少风险释缓因素........ 30
4.3 资本充足率管理起步晚，管理层对长期规划重视不足......... 30
4.4 缺乏岗位分析，专业培训不足..... 30
4.5 没有建立全面风险管理信息系统... 31
5 河北省 A 农村信用联社优化资本充足率管理的对策.. 32
5.1 增加资本........... 32
5.1.1 利用多种渠道增资扩股........ 32
5.1.2 提高盈利水平.... 32
5.1.3 增强处理不良贷款的效率，提高贷款损失准备 34
5.2 优化风险加权资产... 36
5.2.1 优化对金融机构的债权结构.... 36
5.2.2 加强信贷管理，调整信贷资产结构.......... 36
5.2.3 逐步实现用内部评级计量信用风险.......... 38
5.2.4 开展专项检查，降低操作风险.. 39
5.3 制定资本充足率长期规划......... 41
5.4 设置资本管理专岗，培养专业人才. 41
5.5 建立本联社资本充足率管理制度... 42
5.6 运用科技手段建立全面风险管理系统..........
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