审慎监管、货币政策与贷款损失准备

Prudential Supervision,Monetary Policy,and Loan Loss Provision

贷款损失准备是商业银行处理不良贷款的有效工具,合理有效计提贷款损失准备可以抵御因坏账增多而导致的金融风险。以2004—2017年125家商业银行为样本进行实证分析得出:央行使用的宏观审慎工具会使商业银行前瞻性地多计提贷款损失准备,以保持银行系统稳健运行;监管机构加强对商业银行的资本监管会导致银行忽视对贷款损失准备要求的考量;央行实施的货币政策与银行计提贷款损失准备之间存在负相关关系,且对银行的计提贷款损失准备的影响具有非对称性。

Loan loss provision is an effective tool for commercial banks to deal with non-performing loans.The reasonable and effective provision of loan loss provision can resist financial risks caused by the increase of bad debts.Taking 125 commercial banks from 2004 to 2017 as samples for empirical analysis,the following conclusions are drawn:the macro-prudential tools used by the central bank will enable commercial banks to make more provisioning for loan losses in a forward-looking way to keep the banking system running soundly;the strengthening of capital regulation on commercial banks by regulators will cause banks to ignore the consideration of loan loss provisioning requirements;there is a negative correlation between the monetary policy implemented by the central bank and banks'provision for loan loss and its influence on banks'provision for loan loss is asymmetric.