引入贷款拨备比率监管指标的影响及其改进

The Impact of Loan-Loss Provision Ratio Oversight Indicator and Its Improvement

引入贷款拨备比率反映出监管者对银行体系的资产分类结果持审慎和怀疑的态度。本文对上市银行贷款拨备比率的测算结果显示,拨备覆盖率较高的银行,其贷款拨备比率反而可能较低,仅考察贷款拨备指标可能会产生一些误导性结论,并在一定程度上具有逆向激励效果。因此,有必要对贷款拨备比率指标进行以下改进:(1)对资产质量较好的银行提供较长的过渡期,争取实现新增拨备税前计提;(2)对贷款拨备比率实行差别化要求,差别化的具体水平可以与贷款分类的迁移程度挂钩;(3)考虑引入一个覆盖部分关注类贷款的监管指标;(4)增加贷款分类的细分层级。

The introduction of loan-loss provision ratio reveals the prudential and suspicious attitude of the regulator on asset classification results of the banking system. According to the estimation results of listed banks＇ loan-loss provision ratios, the higher the provision coverage ratio of a bank, the lower its loan-loss provision ratio. Therefore, evaluation only based on loan-loss provision ratio may result in misleading conclusions, and thus lead to adverse incentive to some extent. The following improvements in the indicator are necessary： （1）allowing a longer transitional period for banks with better asset quality and the new provision being charged before tax; （2）differential loan-loss provision ratio requirement and the degree of differentiation being refered to the degree of loan classification migration; （3）introducing an oversight indicator covering part of concern loans; （4） more subdivided classification of loans.