本文選題：商業(yè)銀行 + 貸款損失準備��； 參考：《中國科學技術(shù)大學》2017年碩士論文

【摘要】：貸款損失準備是我國法律規(guī)定的會計科目,反映了商業(yè)銀行現(xiàn)有資產(chǎn)組合中貸款的預(yù)期損失。貸款損失準備計提效率會對銀行財務(wù)報表的質(zhì)量及銀行的穩(wěn)健運行產(chǎn)生一定影響。貸款損失準備是國內(nèi)監(jiān)管當局對商業(yè)銀行監(jiān)管的重點之一。自2013年以來,國內(nèi)外學者關(guān)注的焦點逐漸集中到中國銀行業(yè)不良貸款率居高不下的問題,并對其可能對中國經(jīng)濟前景產(chǎn)生的影響展開了熱烈的討論。在此背景下,貸款損失準備作為銀行抵御風險的措施之一,重要性愈加凸顯。貸款損失準備計提效率可以定義為,銀行管理層在現(xiàn)有技術(shù)條件和外部環(huán)境下為實現(xiàn)最優(yōu)盈利和資本質(zhì)量做出的貸款損失準備計提決策的有效性。貸款損失準備金一方面可以直接反映銀行的貸款質(zhì)量和信用風險管理水平;另一方面,貸款損失準備的計提受到管理者主觀操控,可以對商業(yè)銀行利潤和資本充足率產(chǎn)生影響。本文基于2009至2015年中國A股上市商業(yè)銀行相關(guān)數(shù)據(jù)進行分析,通過數(shù)據(jù)包絡(luò)分析的相關(guān)理論和方法,從靜態(tài)和動態(tài)兩個方面考察計提效率的表現(xiàn)和變動情況,并對計提效率的影響因素進行研究。研究發(fā)現(xiàn),我國商業(yè)銀行貸款損失準備計提效率存在一定的無效性,不同類型銀行之間存在一定的效率差異。本文結(jié)構(gòu)主要分為五個章節(jié)。第一章節(jié)為緒論部分,主要介紹本文的研究目標、研究背景和相關(guān)研究意義;第二章節(jié)為文獻綜述部分,按照貸款損失準備相關(guān)制度沿革和國內(nèi)外貸款損失準備計提研究的不同類別,介紹貸款損失準備計提背景的發(fā)展變化情況,總結(jié)相關(guān)研究結(jié)論;第三章節(jié)為我國貸款損失準備現(xiàn)狀的介紹,主要介紹了相關(guān)財務(wù)指標的變化情況,并據(jù)此對我國銀行業(yè)貸款損失準備的計提狀況進行分析;第四章節(jié)為實證部分,包含數(shù)學模型、數(shù)據(jù)收集和處理、模型估計和結(jié)果分析等步驟,結(jié)合相關(guān)的參數(shù)方法和非參數(shù)方法兩種較為不同的數(shù)理模型來對我國貸款損失準備的計提情況進行分析;第五章節(jié)為結(jié)論部分,對本文的研究結(jié)果進行總結(jié),結(jié)合研究結(jié)果提出建議,并針對本文可能存在的局限性對未來更深入的研究工作進行展望。
[Abstract]:Loan loss preparation is an accounting subject stipulated by the law of our country, which reflects the expected loss of loan in the existing portfolio of commercial banks. The efficiency of preparing for loan losses will affect the quality of bank financial statements and the steady operation of banks. Loan loss preparation is one of the key points in the supervision of commercial banks by domestic regulatory authorities. Since 2013, scholars at home and abroad have gradually focused on the problem of high non-performing loan ratio in China's banking industry, and have carried out a heated discussion on its possible impact on China's economic prospects. Against this background, as one of the banks' measures to resist risk, loan loss preparation is becoming more and more important. The efficiency of loan loss provision can be defined as the effectiveness of bank management's decision to prepare for loan loss in order to achieve optimal profit and capital quality under the existing technical conditions and external environment. On the one hand, the loan loss reserve can directly reflect the loan quality and credit risk management level of the bank; on the other hand, the loan loss reserve can be controlled by the manager subjectively, which can have an impact on the commercial bank's profit and capital adequacy ratio. Based on the relevant data of Chinese A-share listed commercial banks from 2009 to 2015, this paper analyzes the performance and changes of efficiency from static and dynamic aspects through the theory and method of data envelopment analysis. The factors influencing the efficiency of calculation and extraction were also studied. It is found that there is a certain inefficiency in the preparation of loan loss in commercial banks in China, and there are some differences in efficiency among different types of banks. The structure of this paper is divided into five chapters. The first chapter is the introduction part, mainly introduces the research goal, the research background and the related research significance; the second chapter is the literature review part, According to the evolution of loan loss preparation system and the different types of loan loss preparation research at home and abroad, this paper introduces the development and changes of the background of loan loss preparation, and summarizes the relevant research conclusions. The third chapter introduces the current situation of loan loss preparation in China, mainly introduces the changes of related financial indicators, and then analyzes the situation of loan loss preparation in China's banking industry. The fourth chapter is the empirical part. Including mathematical model, data collection and processing, model estimation and result analysis, combining two different mathematical models, related parameter method and non-parametric method, to analyze the situation of loan loss preparation in China. The fifth chapter is the conclusion part, summarizes the research results of this paper, puts forward some suggestions combined with the research results, and looks forward to the further research work in the future in view of the possible limitations of this paper.
【學位授予單位】：中國科學技術(shù)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.4;F832.51;F830.42

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