本文關(guān)鍵詞：我國商業(yè)銀行貸款損失撥備計(jì)提方法有效性分析　出處：《山西財(cái)經(jīng)大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 貸款損失撥備 有效性 面板分析 前瞻性動(dòng)態(tài)撥備

【摘要】：貸款損失撥備作為商業(yè)銀行風(fēng)險(xiǎn)管理的重要工具，是彌補(bǔ)預(yù)期損失的首要防線，危機(jī)后諸多研究表明，貸款損失撥備的不足加深了危機(jī)的影響程度，，因此國外活躍銀行開始進(jìn)一步完善撥備管理制度。 自1988年我國撥備制度建立后，經(jīng)過了不斷的發(fā)展與完善。各大商行現(xiàn)行的基于現(xiàn)金流折現(xiàn)法的撥備計(jì)提雖然有所改進(jìn)，但依然不完全有效。本文在國內(nèi)外貸款損失撥備理論研究的基礎(chǔ)上運(yùn)用面板數(shù)據(jù)實(shí)證分析我國商業(yè)銀行的貸款損失撥備計(jì)提方法的有效性，并得出各上市商業(yè)銀行的貸款損失撥備不能有效的反映出信貸資產(chǎn)的真是質(zhì)量，不具有逆周期調(diào)節(jié)的作用，同時(shí)具有很強(qiáng)的親周期性。而當(dāng)前國外先進(jìn)銀行采取的前瞻性撥備計(jì)提方法可以有效的緩解貸款損失撥備的親周期性，同時(shí)可以起到逆周期調(diào)節(jié)的作用，尤其是西班牙的動(dòng)態(tài)撥備法在前瞻性和逆周期調(diào)節(jié)方面較為有效。本文在借鑒西班牙動(dòng)態(tài)撥備規(guī)則經(jīng)驗(yàn)的基礎(chǔ)上提出的信貸總量動(dòng)態(tài)撥備模型較為適合我國商業(yè)銀行的實(shí)際情況。并在論述分析我國商行撥備實(shí)際計(jì)提情況的基礎(chǔ)上對監(jiān)管機(jī)構(gòu)和商業(yè)銀行給出了相應(yīng)的建議以提高貸款損失撥備計(jì)提的有效性。
[Abstract]:As an important tool of commercial bank risk management, loan loss provision is the first line of defense to compensate for the expected loss. Many studies after the crisis show that the lack of loan loss provision deepens the impact of the crisis. Therefore, foreign active banks began to further improve the provisions management system. Since 1988, after the establishment of the reserve system in China, it has been continuously developed and perfected. The current provisions based on the discounted cash flow method have been improved. However, it is still not completely effective. Based on the theoretical research of loan loss provision at home and abroad, this paper empirically analyzes the validity of the loan loss provision method of Chinese commercial banks by using panel data. And it is concluded that the loan loss provisions of listed commercial banks can not effectively reflect the real quality of credit assets, and do not have the role of countercyclical adjustment. At the same time has a strong pro-cyclical. And the current foreign advanced banks adopted forward-looking provisions can effectively alleviate the pro-cyclical loan loss provisions, and can play the role of countercyclical adjustment. In particular, the dynamic provisioning method in Spain is more effective in prospective and countercyclical regulation. This paper presents a dynamic reserve model for credit volume based on the experience of Spanish dynamic provision rules, which is more suitable for business in China. On the basis of discussing and analyzing the actual provisions of commercial banks in China, this paper gives corresponding suggestions to the regulators and commercial banks in order to improve the effectiveness of the provisions for loan losses.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F832.4;F224

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 趙旭;;我國商業(yè)銀行貸款損失準(zhǔn)備的效率分析[J];金融論壇;2006年12期

2 徐明東;陳學(xué)彬;;動(dòng)態(tài)撥備模式的國際比較與中國模式探討[J];復(fù)旦學(xué)報(bào)(社會(huì)科學(xué)版);2012年01期

3 趙環(huán);;美國銀行貸款損失準(zhǔn)備計(jì)提制度研究及其啟示[J];南方金融;2010年10期

4 巴曙松;張曉龍;朱元倩;;如何提高國際銀行業(yè)撥備監(jiān)管的有效性——基于撥備監(jiān)管的國際比較分析[J];當(dāng)代財(cái)經(jīng);2012年12期

5 方瑞峰;;論我國貸款損失準(zhǔn)備監(jiān)管與會(huì)計(jì)準(zhǔn)則協(xié)調(diào)[J];福建金融;2013年10期

6 許友傳;楊繼光;;商業(yè)銀行貸款損失準(zhǔn)備與盈余管理動(dòng)機(jī)[J];經(jīng)濟(jì)科學(xué);2010年02期

7 孫天琦,楊嵐;有關(guān)銀行貸款損失準(zhǔn)備制度的調(diào)查報(bào)告——以我國五家上市銀行為例的分析[J];金融研究;2005年06期

8 錢紅華,賈建軍;貸款損失準(zhǔn)備會(huì)計(jì)處理與商業(yè)銀行資本充足監(jiān)管關(guān)系探討[J];金融與經(jīng)濟(jì);2003年08期

9 中國金融會(huì)計(jì)學(xué)會(huì)課題組;李民;王沛英;;商業(yè)銀行撥備制度研究[J];金融與經(jīng)濟(jì);2012年02期

10 蔡正旺;;對貸款撥備監(jiān)管指標(biāo)的分析研究——基于《關(guān)于中國銀行業(yè)實(shí)施新監(jiān)管標(biāo)準(zhǔn)的指導(dǎo)意見》[J];農(nóng)村金融研究;2012年04期

本文編號：1356025