Вопросы методического обеспечения оценки управления капиталом коммерческих банков в современных экономических условиях

Abstract

The article discusses the issues of methodological support for the assessment of capital management of commercial banks in modern economic conditions. The objectives of further reform of the banking system are to strengthen its stability, improve the quality of the banking sector’s performance of functions for accumulating savings of the population and enterprises and their transformation into loans and investments. These goals can be achieved through solving practical problems of increasing the capitalization of credit institutions, restoring and strengthening confidence in the Russian banking system on the part of investors and depositors. The reform of the banking system requires further development of banking supervision over the activities of credit institutions, the transfer of the latter to international accounting and reporting standards, improvement of the taxation and accounting system in determining the tax base; conducting a comprehensive management analysis of the financial and economic activities of commercial banks. It is necessary to focus on such concepts of a market economy as business activity, liquidity, solvency, creditworthiness of commercial banks, profitability threshold, margin of financial stability (safety zone), degree of risk, effect of financial leverage, etc., as well as the methodology of their analysis. The main purpose of the analysis is to identify and eliminate deficiencies in financial activities in a timely manner and to find reserves for improving the financial situation of a commercial bank and its solvency.