目前,关于商业银行资本问题的探讨大多集中于以下三个概念:会计资本、经济资本和监管资本。本文在肯定前人研究的基础上,试图将商业银行资本概念扩展到表外隐蔽资本的部分,考虑隐蔽资本之后,商业银行的资本体系将发生重大变化。商业银行作为经营特殊商品的企业,具有高负债、高风险的特点,因此,对它的研究必然比一般企业更加复杂,重视隐蔽资本的概念有助于人们更容易的理解商业银行资本的特殊性。 At present, most of the discussions on the capital issue of commercial banks focus on the following three concepts: accounting capital, economic capital and regulatory capital. On the basis of affirming predecessors’ research, this paper tries to extend the concept of commercial bank capital to the hidden part of the capital, and considering the concealed capital, the capital system of the commercial bank will undergo significant changes. As a special commodity-oriented enterprise, commercial banks are characterized by high liability and high risk. Therefore, the research on them is bound to be more complicated than that of general enterprises, and the concept of concealed capital helps to understand the particularity of commercial bank capital more easily .