The Influence Research On Asset Liability Management In China Commercial Banks Of Basel Accord â…¢

In order to improve the ability of the financial system against the risk and crisis,on December7,2009, the Basel committee issued two documentation named“strengthen the banking system robustness” and “the international framework of theliquidity risk measurement standard and testing”, after continuous measurement,examination and verification, the group of20summit in Seoul approved the reform of"The Basel Accord III"(here in after referred to as "The Basel III ") in2010. In2011,the g20cannes summit commit to implement “The Basel III” from in2013, and reachthe standard2019years ago. In May2011, the China banking regulatory commissionhas established a set of domestic banking industry standard, namely “The instructionfor China’s banking sector to implement new standard”, the China banking regulatorycommission introduce this standard in order to effectively deal with the new rules of“The Basel III”, from four aspects included the capital adequacy ratio, leverage, loanloss preparation and liquidity risk to set up a new regulatory framework of ourcountry commercial bank, study and formulate the new regulatory rules suitable forChina’s national conditions. With the implementation of the new regulations, ourcountry commercial bank assets and liabilities management will also be changedaccordingly.Based on the assets and liabilities management as the research object, this paperstudies its main effects from the “The Basel III”. First of all, research thedevelopment of the Basel agreement and related theory of the bank assets andliabilities management, deeply discussing the relations between development of theBasel agreement and the bank assets and liabilities management. Secondly, from themain content of asset and liability management to proceed, analyze the newregulations’s effects on asset liability ratio management and asset liability structure,configuration of the duration of the assets and liabilities, financial leverage and assetsize of our country commercial bank. Finally, from the perspective of the balance“safety, profitability and liquidity”, qualitatively and quantitatively analyze theinfluential effect of new regulations of our country commercial bank on asset liabilitymanagement.the following conclusions can be drawn from the empirical results: First，beforethe implementation of new regulations, provisions for coverage had a significant impact on the security and the efficiency of Chinese commercial Banks; After theintroduction of new regulations, provisions for loan rate had a significant impact onthe safety and efficiency of Chinese commercial Banks, and the provision forcoverage is no longer have a significant impact on the security and efficiency ofChinese commercial Banks have a significant impact. Second, the requirements ofnew regulations can effectively strengthen the Banks’ liquidity, and the capitaladequacy ratio in new rules can improve the security of banks, but the relationshipbetween bank’s profitability and the capital adequacy ratio changes after therequirements of new regulations. The capital adequacy ratio’s restraint effect on banksperformance began to emerge. Third, new regulatory requirement’s constraint effecton bank assets appeared gradually. In the condition of higher regulatory requirements,no change in the management pattern, the bank must slow the assets expansion.Based on the above qualitative and quantitative analysis, some countermeasuresand suggestions are putted forward: optimizing the structure of asset and liability ofcommercial banks; establish highly coordinated liquidity management mechanism;accelerate the strategic transformation of asset and liability management; establish acapital as the core of asset and liability management mode; building a value-orientedasset and liability management system.