关于我国金融租赁公司贷款损失拨备计提的研究

发布时间：2018-04-06 02:07

本文选题：贷款损失拨备　切入点：金融租赁　出处：《复旦大学》2014年硕士论文

【摘要】：贷款损失拨备是金融机构用于补偿未来资产遭受损失所提取的准备金,拨备的正确计提既能真实地反映资产质量,又能有效防范风险,是构筑起贷款损失造成对资本形成冲击前的第一道防线,因此,贷款损失拨备已成为我国宏观审慎监管的理想工具之一。同时,金融租赁已成为国际上继商业银行信贷后的第二大融资方式,且我国金融租赁正处在蓬勃发展期,近年来规模迅速扩张,对实体经济的贡献较大,有必要从这一角度切入研究。本文首先回顾了有关贷款损失拨备的各种理论,阐述了拨备计提的难点,以及计提偏差所带来的问题和影响,因而研究拨备计提方法可以达到正确计量拨备的目的。我国贷款损失拨备的实践和研究经历的时间不长,无从谈及金融机构拨备的差异化发展,而不同的金融机构之间必然存在差异,理应分而治之。因此,本文在我国现有普适的拨备计提方法上,通过比较研究,对金融租赁公司拨备计提方法提出特色化改进方案,以适应金融租赁自身特点。然后通过分析阐明了金融租赁公司和拨备计提产生的顺周期问题,在研究了国内金融租赁公司拨备的现状的基础上,运用计量分析,验证了我国金融租赁公司拨备计提的顺周期效应,并提出运用动态拨备理论作为克服周期性因素的解决方案。论文的主旨在于通过研究拨备计提来提高金融租赁公司的拨备管理水平,充分发挥拨备的作用,达到稳健经营,平抑经济波动的目的。
[Abstract]:The provision for loan losses is the reserve that financial institutions draw to compensate for future losses on assets. The correct provision of provisions can not only truly reflect the quality of the assets, but also effectively guard against risks.Loan loss is the first line of defense before the capital formation impact caused by loan loss. Therefore, loan loss provision has become one of the ideal tools for macro-prudential supervision in China.At the same time, financial leasing has become the second largest financing method in the world after the commercial bank credit, and our financial leasing is in a period of vigorous development. In recent years, the scale of financial leasing has expanded rapidly, and it has made a great contribution to the real economy.It is necessary to study from this angle.This paper first reviews the various theories about loan loss provisions, expounds the difficulties in the provision of provisions, and the problems and effects brought about by the deviation of provisions, so the research on the method of provisions and provisions can achieve the purpose of measuring provisions correctly.The practice and research experience of loan losses and provisions in our country is not long, so we can not talk about the differential development of financial institutions' provisions, but there must be differences among different financial institutions, so we should divide and rule them.Therefore, this paper puts forward a special scheme to improve the method of financial leasing company by comparing the general methods of provision and provision in our country, in order to adapt to the characteristics of financial leasing.Then through the analysis of financial leasing companies and provisions for the pro-cycle problems, on the basis of studying the current situation of domestic financial leasing companies, the use of econometric analysis,This paper verifies the procyclical effect of financial leasing companies' provisions and puts forward a solution to overcome the periodic factors by using the theory of dynamic provision.The main purpose of this paper is to improve the management level of financial leasing companies by studying the provisions and provisions, to give full play to the role of provisions, to achieve stable management, and to stabilize economic fluctuations.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.4

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