对贷款损失准备监管新规的研究

Research of loan loss reserve supervision new rlues

本次金融危机后,国际监管部门开始研究具有前瞻性和逆周期性的动态贷款拨备计提方法。顺应巴塞尔协议III,我国监管部门推出了四大监管工具,对贷款损失准备的指标即贷款拨备率和拨备覆盖率做了具体规定。本文分析了我国上市银行拨备现状,重点分析了这两个监管指标对上市银行的影响,最后提出相关的政策建议。

After this financial crisis,international regulatory authorities began to study with the prospective and counter-cyclical methods of dynamic loan provisions.Complying with the Basel Accord III and combined with domestic current banking situation,China regulators launched four monitoring tools,formulated the indicators of loan loss provisions specially,which was the rate of loan provisions and provision coverage ratio.This paper analyzes the status of provisions of Chinese listed banks,and focus on the impact of them by the two monitoring indicators,then puts forward corresponding advices.