我国商业银行贷款损失拨备制度研究

发布时间：2018-06-19 18:05

本文选题：商业银行 + 贷款损失拨备制度　；参考：《河北大学》2012年硕士论文

【摘要】：由美国次贷危机引发的全球性金融危机给银行业为主体的整个金融体系带来了严重的冲击与巨额的损失。虽然这次金融危机的起因是由于银行业对于金融衍生工具的滥用,但银行监管部门的监管缺失也是一个不容忽视的原因。贷款损失拨备正是反映银行贷款质量与经营风险的重要指标,因此制定完善的贷款损失拨备制度将有助于银行监管部门对银行进行有效的监管,保障全球金融体系的安全,避免金融危机的再次发生。商业银行贷款损失拨备制度是在风险管理理论和财务会计理论基础上建立,要求商业银行为抵御未来可能发生的贷款损失风险而从当期损益中提取准备金的制度体系。进入后危机时期,为了缓解传统贷款损失拨备制度的亲周期性问题,巴塞尔银行监管委员会与国际会计准则委员会均提出了建立前瞻性拨备制度的改革方向。我国目前实行会计准则与监管规则并行的贷款损失拨备制度,与其他国家的贷款损失拨备制度相比,我国的贷款损失拨备制度具有明显的中国特色。2011年7月,中国银监会为了加强贷款损失拨备的审慎监管,顺应国际贷款损失拨备制度前瞻性改革趋势,创造性的提出了我国的动态拨备制度。总体而言,这一制度充分考虑到了我国的实际情况,在体现动态拨备思想的同时,具有较强的可操作性和适应性,并且具有一定的前瞻性。但从制度本身和实施效果来看,也存在很多的局限性。本文通过对当前我国动态拨备制度的分析研究,提出了完善我国贷款损失拨备制度的对策及建议。
[Abstract]:The global financial crisis triggered by the U.S . subprime crisis has brought severe shocks and huge losses to the whole financial system of the banking sector . Although the cause of the financial crisis is due to the misuse of banking for financial derivatives , the lack of supervision by the banking regulatory authorities is an important factor which reflects the quality of the bank loans and the operational risks . Therefore , the establishment of a perfect system for the provision of loan losses will help the banking regulatory authorities to effectively regulate the banks , safeguard the security of the global financial system and avoid the recurrence of the financial crisis .

On the basis of risk management theory and financial accounting theory , commercial bank loan loss allocation system is based on risk management theory and financial accounting theory .

In July of 2011 , China Banking Regulatory Commission , in order to strengthen the prudent supervision of the loan loss allocation system , has a clear Chinese characteristics . In July of 2011 , China Banking Regulatory Commission , in order to strengthen the prudent supervision of the provision of loan losses , has put forward the dynamic allocation system of our country . In general , this system fully takes into account the actual situation of our country , has strong operability and adaptability , and has a certain prospective .
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.4

【参考文献】