國際貸款損失準備金制度的最新發(fā)展及其對我國的啟示-資料下載頁
2025-08-04 15:00本頁面
【正文】 建立“前瞻性”的貸款準備金政策，克服信貸風(fēng)險事后彌補的缺陷是國際商業(yè)銀行貸款準備金政策最重要的發(fā)展趨勢。目前在我國特種準備金還存在較大缺口的情況下，國外銀行諸如動態(tài)準備金、壓力測試等前瞻性的準備金政策還是奢侈品，監(jiān)管當(dāng)局當(dāng)務(wù)之急是貫徹巴塞爾委員會關(guān)于貸款準備金充足性原則，即充分覆蓋貸款損失。 參考文獻Lis, Santiago F., Jorge M. Pag233。s and Jess Saurina, 2000. “Credit Growth, Problem Loans and Credit Risk Provisioning in Spain, Banco de Espana Working Paper .Darren Pain,2003. “The provisioning experience of the major UK banks: a small panel investigation”, Bank of England Working Paper Glenn Hoggarth and Darren Pain,2002.“Bank provisioning: the UK experience”, Financial Industry and Regulation Division, Bank of England Financial Stability Review: June 2002.Bank Supervision Department of the Bank of Japan, 1998.“Utilization of Financial Institutions39。 SelfAssessment in Enhancing Credit Risk Management”, Bank of Japan, Research Papers.Barseghyan,Levon,2003. “NonPerforming loans, prospective bailouts, and Japan’s slowdown.” Working paper, Northwestern University, March 30.Comptroller of the Currency Administrator of National Banks,1998.“Allowance for Loan and Lease Losses Comptroller’s Handbook” Narrative June 1996, Procedures May 1998.Robert and Frank ,2004.“A Methodology for Calculating the Allowance for Loan Losses in Commercial Banks”, ABACUS, Vol. 40, No. 3, 2004:321341.Allan Kearns,2004.“Loan Losses and the Macroeconomy: A Framework for Stress Testing Credit Institutions’Financial WellBeing”, Central Bank amp。 Financial Services Authority of Ireland, Financial Stability Report 2004.Caludio Borio and Philip Lowe,2001.“To provision or not to provision, BIS Quarterly Review, September 2001.Fiona Mann and Lan Michael,2000.“Dynamic provisioning: Issues and application”. Bank of England Financial Stability Review: December 2002.Abstract: Based on the background about capital requirement of New Basel Accord, the research summarizes the uptodate developments on loan loss provision in developed countries, contrasts and analyses policies of loan loss provision among developed countries from five points such as “classification of loan loss provision”, “the relation between capital and provisions” and so on. At last, some suggestions on how to improve China’s policies on loan loss provision are put forward.Keywords: loan loss provision。 banking supervisi
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