【摘要】：貸款損失準(zhǔn)備是商業(yè)銀行基于預(yù)期貸款損失而計(jì)提的準(zhǔn)備金,其充分計(jì)提直接關(guān)系到銀行的穩(wěn)健經(jīng)營和金融系統(tǒng)的穩(wěn)定性。2008年全球金融危機(jī)以后,世界各國的銀行更加重視對貸款損失準(zhǔn)備金的管理。 本文研究目標(biāo)有：一是分析國外和國內(nèi)的貸款損失準(zhǔn)備制度尤其是計(jì)提方法,提出我國現(xiàn)有的貸款損失準(zhǔn)備計(jì)提方法的不足和改善之處；二是在分析我國已上市的大型國有商業(yè)銀行、全國股份制商業(yè)銀行和城市商業(yè)銀行共16家銀行貸款損失準(zhǔn)備計(jì)提現(xiàn)狀的基礎(chǔ)上,通過理論和會計(jì)核算分析影響我國商業(yè)銀行計(jì)提貸款損失準(zhǔn)備的主客觀性因素；三是在運(yùn)用灰色關(guān)聯(lián)分析影響我國商業(yè)銀行計(jì)提貸款損失準(zhǔn)備的影響因素的基礎(chǔ)上,通過面板數(shù)據(jù)數(shù)據(jù)分析法分析影響商業(yè)銀行計(jì)提非自由裁量的貸款損失準(zhǔn)備的客觀性因素,以及影響商業(yè)銀行計(jì)提自由裁量的貸款損失準(zhǔn)備的主觀性因素；四是通過理論和實(shí)證分析的結(jié)論,提出商業(yè)銀行加強(qiáng)對貸款損失準(zhǔn)備有效管理的對策。 本文主要研究成果有：首先,通過分析我國已上市的16家銀行貸款損失準(zhǔn)備計(jì)提現(xiàn)狀,發(fā)現(xiàn)自2005年以來,各家銀行的不良貸款率不斷降低,撥備覆蓋率和貸款撥備率不斷提高；大型國有銀行的不良貸款率整體水平高于全國股份制銀行和城市商業(yè)銀行,且其撥備覆蓋率總體水平低于其他兩種類型商業(yè)銀行,在貸款撥備率指標(biāo)上三大類型銀行差別不顯著；三大類型銀行計(jì)提貸款損失準(zhǔn)備在不同程度上表現(xiàn)出了親周期性。其次,通過理論和會計(jì)核算分析出：影響我國商業(yè)銀行計(jì)提非自由裁量的貸款損失準(zhǔn)備的客觀性因素有宏觀經(jīng)濟(jì)繁榮程度、銀行規(guī)模、不良貸款余額的變動率等；影響銀行計(jì)提自由裁量的貸款損失準(zhǔn)備的主觀性因素有盈余管理、資本管理等。最后,通過灰色關(guān)聯(lián)法和面板數(shù)據(jù)法分析出影響我國商業(yè)銀行計(jì)提貸款損失準(zhǔn)備的主客觀性影響因素。 根據(jù)上述研究結(jié)果,建議我國商業(yè)銀行加強(qiáng)對貸款損失準(zhǔn)備有效管理的對策有：首先要管理貸款損失準(zhǔn)備以達(dá)到風(fēng)險(xiǎn)控制和監(jiān)管層的監(jiān)管指標(biāo)；其次是商業(yè)銀行在滿足監(jiān)管指標(biāo)下根據(jù)自己的利益需求通過對自由裁量的貸款損失準(zhǔn)備的計(jì)提進(jìn)行盈余管理和資本管理。
[Abstract]:Loan loss preparation is a reserve set aside by commercial banks on the basis of expected loan losses, and its adequate provision has a direct bearing on the steady operation of banks and the stability of the financial system. After the 2008 global financial crisis, Banks around the world pay more attention to the management of loan loss reserves. The research objectives of this paper are as follows: first, it analyzes the foreign and domestic loan loss reserve system, especially the method of calculation and drawing, and points out the deficiency and improvement of the existing methods of loan loss preparation in our country; Second, on the basis of analyzing the status quo of the loan loss preparation of 16 large state-owned commercial banks, national joint-stock commercial banks and urban commercial banks that have already been listed in China, Through the analysis of theory and accounting, the subjective and objective factors affecting the preparation of loan loss of commercial banks in China are analyzed. Thirdly, based on the grey relational analysis of the factors affecting the preparation of loan losses of commercial banks in China, Through panel data analysis, this paper analyzes the objective factors that affect the non-discretionary loan loss preparation of commercial banks, as well as the subjective factors that affect the loan loss preparation of commercial banks. Fourth, through the conclusion of theoretical and empirical analysis, put forward the commercial banks to strengthen the effective management of loan losses. The main research results of this paper are as follows: firstly, by analyzing the current situation of loan loss preparation of 16 listed banks in China, it is found that since 2005, the non-performing loan ratio of each bank has been decreasing, the provision coverage rate and loan reserve rate have been increasing; The overall level of non-performing loans of large state-owned banks is higher than that of national joint-stock banks and urban commercial banks, and the overall level of reserve coverage is lower than that of the other two types of commercial banks. There are no significant differences among the three types of banks in the loan reserve ratio index, and the three types of banks' reserve for loan losses show pro-cyclical in varying degrees. Secondly, through the analysis of theory and accounting, it is found that the objective factors influencing the non-discretionary loan loss preparation of commercial banks in China are the degree of macroeconomic prosperity, the scale of banks, the change rate of non-performing loan balance, etc. The subjective factors influencing the bank's discretionary loan loss preparation are earnings management, capital management and so on. Finally, through the grey correlation method and panel data method, this paper analyzes the main objective factors that affect the loan loss preparation of commercial banks in China. According to the above research results, it is suggested that our commercial banks should strengthen the effective management of loan loss preparation: first, we should manage loan loss preparation to achieve the regulatory index of risk control and supervision; Secondly, the commercial banks manage their earnings and capital according to their own interest requirements through the provision of discretionary loan losses.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F832.4

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本文編號：2217688