RAROC绩效考核运用研究

长期以来,我国商业银行衡量盈利能力指标普遍采用ROA和ROE,没有将风险考虑在内,这在一定程度上导致了商业银行的非理性扩张。风险调整后的资本收益率(RAROC)指标,不仅实现了业务发展与风险控制的内在统一,而且可以指导经济资本配置。我国商业银行运用RAROC进行产品考核并指导资本配置,需要建立经济资本管理体系,细化成本核算并合理确定内部资金转移价格。

Research about Using RAROC

For a long time,China's commercial banks measure profitability indicators commonly by the ROA and ROE,but their most fatal flaw is neglecting the risk,leading China's commercial banks into non-rational expansion.Basel Ⅱ create a new evaluate index-RAROC.RAROC not only connect the business development and risk inherently,but also can guide the allocation of economic capital.Commercial banks should use RAROC in product evaluation and guide the allocation of capital.This calls for the economic capital management system,rationally determination of the detailed cost accounting and internal funds transfer pricing.