国有商业银行账面不良贷款、调整因素和严重程度:1994-2004  

On the NPLs of State-owned Banks from 1994 to 2004

作　　者：施华强[1] 

机构地区：[1]中国银行业监督管理委员会,北京100800

出　　处：《金融研究》2005年第12期25-39,共15页Journal of Financial Research

摘　　要：本文系统梳理了中国国有商业银行1994-2005年近12年的账面不良贷款率, 讨论了贷款分类方法和政策性剥离等因素对账面不良贷款率的影响并估算了剔除影响后的不良贷款率,还探讨了非信贷不良资产对国有商业银行不良贷款的潜在影响,并从国际、国内以及国有商业银行不良贷款占GDP和财政收入的比重等几个不同的视角分析了中国国有商业银行不良贷款近年来仍然相对比较严重的程度,从而对国有商业银行不良贷款问题做了一个比较全面的数据梳理和分析,为进一步研究中国国有商业银行不良贷款问题提供了分析的基础。The paper systemically studies the nominal non- performing loans （NPLs） ratio of the four state- owned commercial banks （SOCBs）, and the adjusted real NPLs ratio after deducting policy factors and technical factors. Furthermore, the paper also evaluates the severity of N-PLs problem of China by comparing both nominal and real NPLs ratio of the SOCBs with those of domestic joint- stock commercial banks, the world top 100 banks, and top 50 banks in Asia, and calculating the ratio of NPLs to GDP and NPLs to fiscal revenue. The result shows that the NPLs ratio of the SOCBs is still among the highest in the world top 100 banks, and the outstanding amount of NPLs of the SOCBs has shown no obvious reduction since the year 2000. Secondly, compared with both domestic and international banks, the NPLs of China＇ s SOCBs is still very severe. The analysis and the data of the paper provide a very necessary basis for fmther study.

关 键 词：国有商业银行 不良贷款 贷款分类 政策性剥离 中国 

分 类 号：F832.4[经济管理—金融学]