银行业贷款拨备覆盖率监管压力对经营行为的影响分析——管理会计视角  

An Analysis on the Influnence of the Supervision Pressure of Banking Loan Provision Coverage Ratio on Business Behavior——The Management Accounting Perspective

作　　者：包全永[1] Bao Quanyong

机构地区：[1]国家开发银行财会部

出　　处：《开发性金融研究》2023年第2期77-86,共10页Development Finance Research

摘　　要：本文尝试以管理会计为观察视角,认为无论是要求拨备覆盖率不低于150%(或120%),还是要求有序降低贷款拨备覆盖率,从中长期时间跨度看,对经营行为都会产生一定的积极影响和消极影响。有序降低拨备覆盖率的政策如果中长期化,积极影响是会加快当期新增不良贷款的认定,而消极影响是有可能诱使银行将当期新增不良贷款扩大化,并延缓对当期应该升优不良贷款的确认,阻碍银行加快不良贷款核销“出表”的行动,进而与当初要求银行业让利于实体经济的政策设计初衷背道而驰。This paper get the conclusion that,whether requiring a provision coverage of no less than 150%or 120%,or requires an orderly reduction in loan provision coverage,both a positive effect and a negative effect will produce from the practice of medium-and long-term span in the perspective of management accounting.Although the policy of orderly reducing provision coverage has a positive effect in the short term,however if the policy is medium extended,the positive effect is to accelerate the identification of new non-performing loans in the current period,the negative effect is likely to induce the banking industry to expand the current new non-performing loans,delay the confirmation of the current non-performing loans that should be improved,and preventing the banking sector to accelerate the write-off of non-performing loans,which run counter to the original policy design of requiring banks to benefit the real economy.

关 键 词：贷款 拨备覆盖率 贷款拨备率 经营行为 管理会计 

分 类 号：F832.4[经济管理—金融学] F830.42F234.3