銀行業的「審慎監管」是什麼意思？如何理解？

01-05

審慎監管（prudential regulation）來源於巴塞爾銀行監管委員會於1997年推出的《有效銀行監管的核心原則》（Core Principles for effective Banking Supervision），其中主要列出了二十二條原則。第六至第十五條原則為審慎監管和要求（Prudential Regulations and Requirements）。

原文在Core principles for effective banking supervision

Prudential Regulations and Requirements

6. Banking supervisors must set prudent and appropriate minimum capital adequacy requirements for all banks. Such requirements should reflect the risks that the banks undertake, and must define the components of capital, bearing in mind their ability to absorb losses. At least for internationally active banks, these requirements must not be less than those established in the Basle Capital Accord and its amendments.
7. An essential part of any supervisory system is the evaluation of a bank"s policies, practices and procedures related to the granting of loans and making of investments and the ongoing management of the loan and investment portfolios.
8. Banking supervisors must be satisfied that banks establish and adhere to adequate policies, practices and procedures for evaluating the quality of assets and the adequacy of loan loss provisions and loan loss reserves.
9. Banking supervisors must be satisfied that banks have management information systems that enable management to identify concentrations within the portfolio and supervisors must set prudential limits to restrict bank exposures to single borrowers or groups of related borrowers.
10. In order to prevent abuses arising from connected lending, banking supervisors must have in place requirements that banks lend to related companies and individuals on an arm"s-length basis, that such extensions of credit are effectively monitored, and that other appropriate steps are taken to control or mitigate the risks.

11. Banking supervisors must be satisfied that banks have adequate policies and procedures for identifying, monitoring and controlling country risk and transfer risk in their international lending and investment activities, and for maintaining appropriate reserves against such risks.
12. Banking supervisors must be satisfied that banks have in place systems that accurately measure, monitor and adequately control market risks; supervisors should have powers to impose specific limits and/or a specific capital charge on market risk exposures, if warranted.
13. Banking supervisors must be satisfied that banks have in place a comprehensive risk management process (including appropriate board and senior management oversight) to identify, measure, monitor and control all other material risks and, where appropriate, to hold capital against these risks.
14. Banking supervisors must determine that banks have in place internal controls that are adequate for the nature and scale of their business. These should include clear arrangements for delegating authority and responsibility; separation of the functions that involve committing the bank, paying away its funds, and accounting for its assets and liabilities; reconciliation of these processes; safeguarding its assets; and appropriate independent internal or external audit and compliance functions to test adherence to these controls as well as applicable laws and regulations.
15. Banking supervisors must determine that banks have adequate policies, practices and procedures in place, including strict "know-your-customer" rules, that promote high ethical and professional standards in the financial sector and prevent the bank being used, intentionally or unintentionally, by criminal elements.

彼時，我國尚未成立銀監會，銀行業還是由中國人民銀行監管的，因此1997年版的《核心原則》以人行翻譯版為準：1997年14期有效銀行監管的核心原則

審慎法規和要求
6.監管者要規定能反映所有銀行風險程度的、適當的審慎最低資本充足率要求。此類要求應反映出銀行所承擔的風險，並必須根據它們承受損失的能力確定資本的構成。至少對於活躍的國際性銀行而言，上述標準不應低於巴塞爾資本協議的規定及其補充規定。
7.獨立評估銀行貸款發放、投資以及貸款和投資組合持續管理的政策和程序是監管制度的一個必要組成部分。
8.銀行監管者應確保銀行建立評估銀行資產質量和貸款損失儲備金及貸款損失準備金充足性的政策、做法和程序。
9.銀行監管者應確保銀行的管理信息系統能使管理者有能力識別其資產的風險集中程度；銀行監管者必須制定審慎限額以限制銀行對單一借款人或相關借款人群體的風險暴露。
10.為防止關聯貸款帶來的問題，銀行監管者應確保銀行僅在商業基礎上向相關企業和個人提供貸款，並且發放的這部分信貸必須得到有效的監測，必須採取合適的步驟控制或化解這種風險。

11.銀行監管者應確保銀行制定出各項完善的政策與程序，以便在國際信貸和投資活動中識別、監測和控制國家風險及轉移風險並保持適當的風險準備金。
12.銀行監管者應確保銀行建立準確計量並充分控制市場風險的體系；監管者有權在必要時針對市場風險暴露制定出具體的限額和（或）具體的資本金要求。
13.銀行監管者應確保銀行建立全面的風險管理程序（包括董事和高級管理層的適當監督）以識別、計量、監測和控制各項重大的風險並在適當時為此設立資本金。

14.銀行監管者必須確定銀行是否具備與其業務性質及規模相適應的完善的內部控制制度。這應包括對授權和職責分配的明確安排；將銀行承諾、付款和資產與負債帳務處理方面的職能分離；對上述程序的交叉核對；資產保護；完善、獨立的內部或外部審計；以及檢查上述控制措施和有關法律規章遵守情況的職能。
15.銀行監管者必須確定銀行具有完善的政策、做法和程序，其中包括嚴格的「了解你的顧客」的政策，以促進金融部門形成較高的職業道德與專業標準，並防止銀行有意或無意地被罪犯所利用。

以上只是最初版（1997年），巴塞爾銀行監管委員會分別於2006年和2011年兩次更新了《核心原則》，英文原版可在其官網Core Principles for Effective Banking Supervision和Core principles for effective banking supervision找到；2006年的中文版推薦看銀監會的翻譯版本巴塞爾委員會《有效銀行監管核心原則》，2011年版銀監會未在網上公布中文翻譯，但出版了書籍，如有需要，可供參考有效銀行監管核心原則 (豆瓣)。

2006年版將審慎法規和要求增改為13個原則（原則6-原則18），2011年版則再次增改為16個原則（原則14-原則29）。