我国商业银行贷款损失准备金计提方式研究

发布时间：2018-04-03 19:23

本文选题：商业银行　切入点：贷款损失准备金　出处：《湖南大学》2012年硕士论文

【摘要】：贷款损失准备金是商业银行为防范贷款风险损失而从收入或利润中提取的缓冲储备金，反映了贷款的预期损失或平均损失。贷款损失准备金的计提关系到贷款的风险能否被准确地覆盖，计提过度会影响到银行资本金的利用效率。计提的不足又会引发银行资本被侵蚀，进一步诱发银行的信贷投放紧缩，而商业银行的信贷投放又关系到宏观经济，所以，商业银行贷款损失准备金的计提不仅关系着银行的经营，也会影响到宏观经济的运行，而贷款损失准备金计提方式合理与否则直接影响到准备金的计提是否准确。因此，贷款损失准备金计提方式的设计就显得至关重要。本文首先对贷款损失准备金计提的相关理论与方法进行分析，然后以贷款损失准备金计提方式的变革为主线，整理了国内外银行的贷款损失准备金制度、相关准则的发展历程。接着对比分析了现行国内外银行应用的准备金计提方式以及国际会计准则理事会即将推出的预期损失模型，在总结国内现状的基础上，探讨出了适合我国实际的准备金计提方式体系。本文以16家上市银行为研究对象，对上市银行的计提现状进行分析，运用了财务分析，，包括对相关指标的比较分析和趋势分析以及EXCEL中的CORREL函数进行的相关关系分析。研究结果表明：我国的上市商业银行，绝大部分存在准备金计提的顺周期效应，缺乏前瞻性，准备金计提不能够准确覆盖预期损失的问题。其中比较而言，五大国有银行前瞻性最差，股份制商业银行稍好，城市商业银行最强，但是城商行计提的前瞻性仍然很弱。三大类银行同样存在拨备覆盖率高而贷款准备金率不足的问题，其中股份制银行与城市商业银行的拨备覆盖率较高，国有商业银行的拨备覆盖率相对较低，但也均在200%以上，水平较高。本文对我国的贷款损失准备金计提方式做出了修正，包括对单项计提的未来现金流折现法的修正，组合计提方式的修正建议。单项计提的修正着重从可操作性入手，对涉及到主观判断的指标进行量化，以提高单项计提的准确度与解决其顺周期性。对组合计提方式的修正，则从体系内与结构两个方面给出了改进建议。以解决组合计提的顺周期性与计提的准确性问题。本文的对策从三方面展开，包括提高单项计提方式、组合计提方式的适用性与积极探索预期损失法，针对这三方面文章给出了细化的对策与建议。
[Abstract]:Loan loss reserve is a buffer reserve that commercial banks draw from income or profit in order to guard against loan risk loss, which reflects the expected loss or average loss of loan.The calculation of loan loss reserve is related to whether the risk of loan can be accurately covered, and excessive provision will affect the utilization efficiency of bank capital.The deficiency in planning will also lead to the erosion of bank capital, which will further induce the credit supply of banks to tighten, and the credit lending of commercial banks will be related to the macro economy, so,The calculation of loan loss reserve of commercial banks is not only related to the operation of banks, but also to the operation of macro economy.Therefore, the design of loan loss reserve is very important.This paper first analyzes the relevant theories and methods of the calculation of loan loss reserve, and then, taking the reform of loan loss reserve as the main line, collates the development course of the loan loss reserve system and relevant standards of domestic and foreign banks.Then it compares and analyzes the current domestic and foreign banks' reserve collection methods and the expected loss model to be introduced by the International Accounting Standards Board, on the basis of summing up the current domestic situation,This paper probes into the system of calculating and drawing reserves suitable for our country's actual situation.Taking 16 listed banks as the research object, this paper analyzes the present situation of the listed banks, and applies financial analysis, including the comparative analysis and trend analysis of related indexes and the correlation analysis of CORREL function in EXCEL.The results show that most of the listed commercial banks in our country have the pro-cyclical effect of reserve provision, which is lack of foresight and can not accurately cover the expected loss.Comparatively speaking, the five state-owned banks are the worst forward-looking, the joint-stock commercial banks are better, the city commercial banks are the strongest, but the city commercial banks are still very weak.The three kinds of banks also have the problems of high reserve coverage and insufficient loan reserve ratio. Among them, shareholding banks and urban commercial banks have high reserve coverage, while state-owned commercial banks have relatively low reserve coverage, but all of them are above 200%.The level is high.This paper makes an amendment to the method of calculating the reserve for loan loss in China, including the revision of the discounted method of future cash flow of single item and the suggestion of the method of combination.In order to improve the accuracy of single item calculation and to solve its procyclicality, the revision of single item is focused on the maneuverability and quantification of the index involved in subjective judgment.Some suggestions are given to improve the system and the structure of the system.In order to solve the problem of pro-periodicity and accuracy of combined accounting.The countermeasures in this paper are carried out from three aspects, including improving the applicability of single method and combination method and actively exploring the expected loss method. In view of these three aspects, the detailed countermeasures and suggestions are given.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.4

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