有效银行监管的核心原则——执行摘要

The Basel Core Principles (BCPs) are the minimum global standards for sound prudential regulation and supervision of banks and banking systems, initially published by the Basel Committee on Banking Supervision (BCBS) in 1997 and updated three times, with the most recent update in 2024. The BCPs consist of 29 principles applicable to all banks in all jurisdictions, serving as a benchmark for prudential authorities to assess regulatory and supervisory frameworks and achieve baseline sound supervisory practices. They are also used by the International Monetary Fund and the World Bank to evaluate banking supervision systems under the Financial Sector Assessment Program (FSAP). The concept of proportionality underpins all principles, allowing supervisors to tailor rules and practices to the systemic importance and risk profiles of banks and their financial systems, ensuring universal applicability.

The BCPs outline six preconditions for effective supervision, which are generally outside the control of supervisory authorities but require collaboration with governments and relevant authorities to address concerns. The principles are structured into three main categories:

1. Powers, responsibilities and functions of supervisors (BCPs 1–13): This section covers the legal powers, institutional arrangements, and requirements for bank activities, licensing, and ownership (BCPs 1–7), as well as various tools and techniques for robust on- and off-site supervision (BCPs 8–13).

2. Prudential regulations and requirements for banks (BCPs 14–29): These principles are grouped into three subcategories:

   • Corporate governance, risk management and internal controls (BCPs 14–22)
   • Capital, liquidity and other material risk requirements (BCPs 23–27)
   • Financial reporting and disclosure (BCPs 28–29)

The 2024 update reflects regulatory and supervisory developments, such as post-Great Financial Crisis reforms and the digitalization of finance, as well as lessons learned from prior FSAP assessments.