经济快速下滑与基于贷款损失准备的商业银行风险应对——来自中国上市、非上市商业银行的经验证据

发布时间：2018-10-21 20:23

【摘要】：以来自中国资本市场2008~2014年16家上市和150家非上市商业银行的年度数据为基础,对经济迅速下滑和商业银行基于贷款损失准备的风险应对行为进行研究。结果表明,相比于经济平稳期,在经济迅速下滑的收缩期,商业银行会计提更多的贷款损失准备;且在经济迅速下滑期,相对于非上市商业银行,上市商业银行会计提更少的贷款损失准备。因此,监管部门应加强对商业银行贷款损失准备计提行为的指导,减轻我国商业银行行为对经济的不利影响;应区别对待上市和非上市商业银行,运用差别性的政策,尤其是重点做好对非上市商业银行的指导工作。
[Abstract]:Based on the annual data from 16 listed and 150 unlisted commercial banks in China's capital market from 2008 to 2014, this paper studies the rapid economic decline and the risk response behavior of commercial banks based on loan loss preparation. The results show that the accounting of commercial banks makes more provision for loan losses than during the period of economic stability, and during the period of rapid economic downturn, compared with the non-listed commercial banks, the accounting of commercial banks makes more provision for loan losses. Listed commercial banks accounting for less loan losses. Therefore, the supervision department should strengthen the guidance to the commercial bank's loan loss preparation, mitigate the adverse effect of the commercial bank's behavior on the economy, treat the listed commercial bank differently from the non-listed commercial bank, and apply the differential policy. In particular, focus on the guidance of non-listed commercial banks.
【作者单位】：吉林财经大学国际交流学院;中央财经大学金融学院;中央财经大学会计学院;中准会计师事务所(特殊普通合伙)吉林分所;
【分类号】：F832.33

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