在银行监管理论框架中,资本的作用是抵补非预期损失(Unexpected Loss),资本充足的标准是银行所持有的资本足以覆盖各类非预期损失,而各类资产和表外项目的预期损失(Expected Loss)应由银行所提取的风险损失准备金抵补。如果风险损失准备金不足,就要直接冲减资本。因此,资本与拨备是密切相关的,拨备监管制度是整个资本监管体系的重要组成部分,只有严格计提拨备后计算的资本充足率才是真实可靠的。在我国的监管实践中,拨备提取的主要依据是贷款风险分类结果,资本和拨备又与贷款风险分类制度密切相关,这也是银监会成立后,提出“准确分类—提足拨备—做实利润—资本 In the framework of the theory of bank regulation, the role of capital is to offset Unexpected Loss. The criterion of capital adequacy is that the capital held by the bank is enough to cover all kinds of unanticipated losses, while the expected loss of various assets and off-balance-sheet items (Expected Loss) should be offset by the bank’s risk loss reserve. If the risk of loss of reserves is insufficient, we must directly offset the capital. Therefore, the capital and provisions are closely related to the provision of regulatory system is an important part of the entire capital regulatory system, only after strict provision of capital adequacy ratio calculated is true and reliable. In the regulatory practice of our country, the main basis for the provision for withdrawal is the classification result of the loan risk, and the capital and provision are closely related to the classification system of loan risk. This is also the CBRC’s proposal of ”classifying accurately - Real profit - capital