商业银行贷款损失准备计提的会计处理  

On Handling the Predrawing of Commercial Bank's Loan Loss Provisions through Accounting

作　　者：潘永[1] 邓剑平[2] 

机构地区：[1]广西大学商学院,广西南宁530004 [2]中国光大银行南宁支行,广西南宁530004

出　　处：《金融理论与实践》2004年第12期25-27,共3页Financial Theory and Practice

摘　　要：在不确定性的作用下,商业银行贷款会面临风险。提取贷款损失准备,是商业银行应对风险的常见措施。由于产权制度的不同,我国商业银行在贷款损失准备计提的会计处理上没有遵循国际通行的做法,贷款损失准备金计提明显不足,利润虚增普遍而且严重,累积了较大的流动性风险。Affected by uncertain factors, the loan of commercial banks may be faced with risks. Thus, the drawing of loan loss provisions is considered as a common measure for commercial banks to handle such risks. In view of the differences in ownership institution, our commercial banks failed to follow the international practice when handling the predrawing of loan loss provisions through accounting. Therefore, many problems have emerged, such as the insufficiency of loan loss provisions, the generalization and seriousness of bubbling profit, and the heavily-accumulated liquidity risks.

关 键 词：商业银行 贷款损失准备 

分 类 号：F830.5[经济管理—金融学]