| 基于RAROC的指标体系的优势及对中国商业银行的启示 |
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| 引用本文： | 张晓晴,谢玉印. 基于RAROC的指标体系的优势及对中国商业银行的启示[J]. 北京化工大学学报(社会科学版), 2006, 0(1): 31-36 |
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| 作者姓名： | 张晓晴 谢玉印 |
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| 作者单位： | 西北大学经管学院,西安,710069;北京师范大学经管学院,北京,100875 |
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| 摘 要： | 纯粹的资产负债管理已无法与商业银行业务的日益多样化相适应,以风险资本管理为核心的管理框架越来越被大银行所采纳,风险调整的资本收益(RAROC)因此随之而生。RAROC与传统计量指标最主要的区别在于它通过调整分子(业务回报)来兼顾各类风险,并把分母设定为未预期的损失,以此来强调资本的配置,克服传统绩效考核中盈利目标与风险成本期限错配的问题。因此,借鉴和学习基于RAROC的银行绩效评价对中国商业银行而言具有重大意义。
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| 关 键 词： | RAROC 银行绩效评价 风险资本管理 |
| 文章编号： | (2006)01-0031-6 |
| 修稿时间： | 2005-12-20 |
RAROC Performance Evaluation System and Its Significance in the Management of Commercial Banks of China |
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| Zhang Xiaoqing,Xie Yuyin. RAROC Performance Evaluation System and Its Significance in the Management of Commercial Banks of China[J]. Journal of Beijing University of Chemical Technology(Social Science Edition), 2006, 0(1): 31-36 |
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| Authors: | Zhang Xiaoqing Xie Yuyin |
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| Abstract: | This paper describes the RAROC system used to evaluate the banking performance. The main difference between RAROC and the traditional performance measuring index systems is that RAROC system supervises all kinds of risks by adjusting the numerator (i.e. revenue of a project). Meanwhile, it also emphasizes the importance of capital collocation by regarding unexpected loss as the denominator. Moreover, RAROC solves the mismatching between profitability and risks in traditional methods. Upon introducing the RAROC system, its importance in evaluating the performance of banking is analyzed, along with its application and significance in the management of commercial banks of China. |
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| Keywords: | RAROC performance evaluation in banking risk-capital management |
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