引入贷款拨备比率监管指标的影响及其改进

发布时间：2018-01-09 04:28

本文关键词：引入贷款拨备比率监管指标的影响及其改进　出处：《金融论坛》2011年04期 　论文类型：期刊论文

【摘要】：引入贷款拨备比率反映出监管者对银行体系的资产分类结果持审慎和怀疑的态度。本文对上市银行贷款拨备比率的测算结果显示,拨备覆盖率较高的银行,其贷款拨备比率反而可能较低,仅考察贷款拨备指标可能会产生一些误导性结论,并在一定程度上具有逆向激励效果。因此,有必要对贷款拨备比率指标进行以下改进:(1)对资产质量较好的银行提供较长的过渡期,争取实现新增拨备税前计提;(2)对贷款拨备比率实行差别化要求,差别化的具体水平可以与贷款分类的迁移程度挂钩;(3)考虑引入一个覆盖部分关注类贷款的监管指标;(4)增加贷款分类的细分层级。
[Abstract]:The introduction of loan provision ratio reflects the regulators classification of assets in the banking system the cautious and skeptical attitude. This paper estimates the listed bank loan provision ratio showed higher bank provision coverage, the loan provision ratio may be lower, only on loan provision index might produce some misleading conclusions, and has the reverse incentive effect to a certain extent. Therefore, it is necessary to make provision for loan ratio indicators the following improvements: (1) the transition of bank asset quality better provide longer, to achieve the new tax provision provision; (2) the implementation of differentiated requirements for loan provision ratio, the specific level of differentiation can be migrated the extent linked to the loan classification; (3) considering the introduction of a covering part of interest loans regulatory indicators; (4) increase the loan classification level.

【作者单位】：国务院发展研究中心金融所;
【分类号】：F832.4
【正文快照】： 2009年以来,为适应迅速变化的银行经营环境,中国的银行监管部门探索建立新的监管指标体系,初步确立了由资本充足比率、杠杆率、流动性比率以及拨备比率构成的四大监管工具体系,其中,资本充足率、杠杆率、流动性指标基本上沿用了《巴塞尔资本协议III》的主要内容,在此基础上监

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