贷款损失准备计提规则研究

Research on the Rules of Loan Loss Provision

后金融危机时期,国际上最主要的两大会计准则制定机构以及我国财政部均将金融资产减值计提方法由现行的已发生损失模型改为预期损失模型。预期损失模型不同于已发生损失模型,会计准则与金融监管的预期损失模型之间、IASB与FASB的预期损失模型之间也存在较大差异。鉴于贷款是商业银行最重要的金融资产,贷款损失准备计提方法的变更必将对商业银行的收益确认和风险管理等方面产生重大影响。因此,我国商业银行应提前做好准备以应对挑战。

After the global financial crisis,the two most important accounting standard-setting bodies in the world as well as the Ministry of Finance(MOF)in China require a change in the method for the calculation of the financial instruments’ impairment loss from the incurred loss model to the expected credit loss model(ECLM). The ECLM is quite different from the incurred loss model. However,there are also differences between the ECLM in accounting standards and that in financial regulation rules and between the ECLM of the IASB and that of the FASB. Since loans are the most important financial assets for banks,the change in the method for loan loss provision will have a major impact on the earnings and risk management of commercial banks. Consequently,commercial banks in China should take some counter measures to meet the challenges that the changes in the loan loss provision model induce.