扩大资产减值准备计入资本范围研究——探索银行业资本补充的另一种思路  

One Approach of Capital Supplement for the Banking Industry: the Hypothesis of Integrating Loan Loss Provision into Capital

作　　者：包全永[1] 贾群 郭佳贝 Bao Quanyong;Jia Qun;Guo Jiabei

机构地区：[1]国家开发银行总行财会部 [2]国家开发银行总行财会部资本管理处

出　　处：《开发性金融研究》2022年第3期79-86,共8页Development Finance Research

摘　　要：由于我国银行业信贷资产占比大,资本消耗水平高,资本补充一直是整个银行业面临的现实问题和实践问题。本文结合工作实际,基于资产减值准备的功能和属性,从财会管理和资本管理的双重视角出发,探索扩大资产减值准备计入资本的可行性,分析了通过增加真实利润留存和直接认定资本属性两种方式。本文提出的通过扩大资产减值准备计入资本范围的思路,为增加银行业资本补充渠道、缓解当前银行业整体补充压力、统筹好计提拨备与补充资本之间的平衡关系以及助力银行业应对监管变革等方面,提供了一个新的视角和思路。The capital supplement has been a practical issue for the Chinese banking industry for quite a long time as the characteristics of huge proportion of loan assets and high capital consumption of the industry.From the prospective of financial management and capital management,this paper discusses the possibility of integrating loan loss provision into tier one capital based on the functions and properties of it.Furthermore,analyze methods of extending tier one capital which by declining the total amount of loan loss provision or integrating all loan loss provision into tier one capital.The hypothesis of extending tier one capital through the adjustment of loan loss provision provides approaches of capital supplement for the banking industry,which would also answer to the possible higher requirement of further regulatory reform.In addition,the hypothesis could lessen the existing imbalance between the loan loss provision and tier one capital.

关 键 词：资本管理 资本工具 资本补充 资产减值准备 

分 类 号：F832.3[经济管理—金融学] F830.42