UDC 330.32
DOI: 10.36871/u.i.k.2023.11.03.012
Authors
E. Y. Khusainova,
E. A. Zakirova,
International University of Innovative Technologies,
Bishkek, Kyrgyz Republic
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.
Keywords
indicator, efficiency, use, source, research, analysis, evaluation, equity, debt capital, accounting, reporting.
