巴塞尔协议Ⅲ的基本取向全面提升监管资本的“质”和“量”。巴塞尔协议Ⅲ一方面严格了资本的含义,限定普通股为主要组成部分,缩小资本充足率指标的分子,另一方面扩大了风险覆盖面,修正三大支柱内容,增大资本充足率的分母。同时,在要求资本数量的前提下,更注重资本的内涵,且进一步加强市场透明度要求。虽然新资本协议 The basic orientation of Basel III is to raise the “quality” and “quantity” of regulatory capital in all aspects. On the one hand, Basel III strictly restricts the meaning of capital, limits the definition of common stock as the main component, narrows the index of capital adequacy ratio, expands the coverage of risks, amends the three pillars and increases the denominator of capital adequacy ratio. At the same time, under the premise of requiring capital, we should pay more attention to the connotation of capital and further strengthen the requirement of market transparency. Although the new capital agreement