摘要
本文采用随机前沿分析方法,分析2007~2013年中国A股上市商业银行贷款损失准备计提的相对效率,并探讨计提效率的影响因素。研究发现,贷款损失准备计提的技术非效率在中国商业银行中确实存在,国有银行与股份制银行的计提效率相近,但都高于城市商业银行;银行的规模、管理水平以及监管机构的监管行为对银行贷款损失准备的计提效率有显著的正面影响;同时银行贷款损失准备的计提效率也表现出一定的顺周期性。因此,为提高贷款损失准备计提效率,应全面提高银行自身管理水平,强化对银行贷款损失准备计提的监管,完善计提方法和动态拨备计提体系。
This paper uses stochastic frontier analysis to research relative efficiency in loan loss provisions of Chinese A-shares listed commercial banks during 2007-2013 and factors to influence the efficiency. It is found that technical inefficiency in loan loss provisions does exist in Chinese commercial banks; state-owned banks and joint-stock banks have similar efficiency and it is better than that of city commercial banks; the bank scale, level of management and behavior of regulatory agency have significant and positive impacts on the efficiency; meanwhile, the efficiency shows pro-cyclical characteristics. Therefore, in order to improve the efficiency, it's necessary to improve the level of bank management overall, strengthen the regulation on the loan loss provisions of banks, improve calculation method for provisions and dynamic provision system.
出处
《金融论坛》
CSSCI
北大核心
2014年第9期64-69,共6页
Finance Forum
关键词
商业银行
股份制银行
贷款损失准备
计提效率
commercial bank
joint-stock bank
loan loss provision
provision efficiency