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随着商业银行的发展，势必会存在信用风险加权资产扩张、资产质量攀升、 资本稀缺等问题，这些问题都将严重影响商业银行的经营发展。2012 年，银保 监会出台了《商业银行资本管理办法(试行)》，规定中国境内的所有商业银行 要强化对资本的监督和管理，为了应对监管机构的新要求，商业银行开始全面的 风险管理体系，并着手经济资本管理工作，目的就是在资本限额约束的前提下， 增强经营风险的管理能力，并持续不断提高商业银行的盈利能力，进而达到价值 最优化。商业银行的经济资本管理就是建立以资本回报率为核心的经济资本管理 体系，将管理过程中的各环节落实到银行的具体经营活动中，通过管理优化不断 推动业务增长向资本约束转变，摒弃粗放式发展的理念，促进业务良性发展，不 断提升资本回报水平。

本文借助案例分析方法，以邮储银行甘肃省分行作为案例研究，对于自身的 管理水平有较为实际的意义。中国邮政储蓄银行作为中国国有第六大商业银行， 于 2016 年 H 股挂牌，2019 年 A 股挂牌上市，虽然已经从外源方面补足了资本金， 但是在经营发展过程中资本金一直是约束着邮储银行发展的重要资源。本文重点 从经济资本管理工作的视角入手，通过对资本定义、巴塞尔协议III的资本要求、 我国商业银行资本管理要求和经济资本管理体系等理论基础的回顾，总结了邮储 银行甘肃省分行近年来经济资本管理工作发展的全过程，对目前邮储银行甘肃省 分行在经济资本管理过程中所出现的问题作出了深入分析，主要表现在经济资本 计量方式不够精准备、配置机制不完善以及在实际管理过程中应用不全面等方 面，基于以上分析，最后总结提出邮储银行甘肃省分行经济资本管理优化的有效 建议及对策。

通过对邮储银行甘肃省分行的案例分析得出如下结论:第一，经济资本管理 需落到实处，首先要做好对行内业务人员的引导，牢固树立经济资本的核心地位; 第二，经济资本管理最终体现在经济增加值和经济资本回报率等效益指标上，银 行发展需要采取有效的措施，从而实现更多的利润空间;第三，经济资本管理最 终需要落地到前端，通过绩效考核、客户经理绩效等手段最终实现经济资本管理 在各领域的应用。

With the development of commercial banks, there are bound to be problems such as the expansion of credit risk weighted assets, the rise of asset quality and the scarcity of capital, which will seriously affect the operation and development of commercial banks. In 2012, the CBRC issued the measures for capital management of commercial banks (for Trial Implementation), which stipulates that all commercial banks in China should strengthen the supervision and management of capital. In order to meet the new requirements of regulators, commercial banks began a comprehensive risk management system and started economic capital management. The purpose is to enhance the management ability of operational risk under the premise of capital limit constraints, And continuously improve the profitability of commercial banks, so as to achieve value optimization. The economic capital management of commercial banks is to establish an economic capital management system with the return on capital as the core, implement all links in the management process into the specific business activities of the bank, continuously promote the transformation from business growth to capital constraints through management optimization, abandon the concept of extensive development, promote the benign development of business and continuously improve the level of capital return.

兰州财经大学 MBA 学位论文 邮储银行甘肃省分行经济资本管理优化研究

With the help of case analysis method, this paper takes Gansu Branch of postal savings bank as a case study, which has more practical significance for its own management level. As the sixth largest state-owned commercial bank in China, postal savings bank of China was listed in H shares in 2016 and a shares in 2019. Although it has made up the capital from external sources, the capital has always been an important resource restricting the development of postal savings bank in the process of operation and development. Starting from the perspective of economic capital management, this paper summarizes the whole process of the development of economic capital management of Gansu Branch of postal savings bank in recent years by reviewing the theoretical basis of capital definition, capital requirements of Basel III, capital management requirements of China's commercial banks and economic capital management system, This paper makes an in-depth analysis of the problems in the process of economic capital management of Gansu Branch of postal savings bank, which are mainly reflected in the insufficient preparation of economic capital measurement method, imperfect allocation mechanism and incomplete application in the actual management process. Based on the above analysis, finally, it summarizes and puts forward the effective suggestions and Countermeasures of economic capital management of Gansu Branch of postal savings bank.

兰州财经大学 MBA 学位论文 邮储银行甘肃省分行经济资本管理优化研究

Through the case analysis of Gansu Branch of postal savings bank, the following conclusions are drawn: first, the management of economic capital needs to be implemented. First, we should guide the business personnel in the bank and firmly establish the core position of economic capital; Second, economic capital management is finally reflected in the economic value-added and economic capital return and other benefit indicators. Bank development needs to take effective measures to achieve more profit space; Third, economic capital management needs to be implemented to the front end, and finally realize the application of economic capital management in various fields through performance appraisal, customer manager performance and other means.