Following the change of banking environment, the capital adequacy management becomes the important means of banking supervision and important contents of banking internal control.
随着银行业经营环境的变化,资本充足性管理已成为当今银行业监管的重要手段和银行内部控制的重要内容。
According to MM theory with bankruptcy cost and tax, capital adequacy regulations are fully effective only if the capital ratio stipulated by management and optimal capital structure is consistent.
按照存在破产成本和税收情况下的MM理论分析,只有管理当局确定的资本比率和银行最佳资本结构一致时,资本充足性管制才是完全有效的。
Under this trend, the supervisory model of banking capital adequacy rate is transforming from making use of Cooke Ratio to making use of CAR the internal model of bank risk management.
在国际金融监管越来越重视节约成本、提高效率的大趋势下,银行资本充足率管理方式正在从利用库克比率向利用银行内部风险管理模型CAR转变。
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