新会计准则对商业银行贷款损失准备的影响  

The implication of new accounting rules on loan loss provisioning of commercial banks

作　　者：王建军[1,2] 杨坤[3] 郗永春[4] 

机构地区：[1]中国银行业监督管理委员会博士后工作站,北京100800 [2]中国人民大学商学院,北京100872 [3]中国农业银行总行,北京100005 [4]中国银行业监督管理委员会财务会计部,北京100800

出　　处：《上海金融》2008年第1期80-83,共4页Shanghai Finance

摘　　要：与国际接轨的新会计准则的实施,给我国商业银行的贷款损失准备及其监管带来了很大影响。新会计准则对银行贷款损失准备监管的主要影响有:(1)新会计准则关于贷款损失准备的规定与监管审慎性要求相矛盾;(2)新会计准则规定的贷款损失准备计提方法与监管要求的贷款损失准备计提方法有分歧。新会计准则对商业银行的贷款损失准备的影响主要有:(1)降低了商业银行利用贷款损失准备操纵利润的可能性;(2)使得贷款损失准备具有更大的波动性;(3)引入时间价值,可能导致准备水平的提高;(4)可能导致利息收入和减值准备同步增加,并将影响各会计期间的利润发生一定程度的变化。本文对以上影响进行了分析,并提出了相应的对策建议。The enforcement of new accounting standards, which are in line with international practices, has greatly influenced the loan loss provisioning of China＇s commercial banks as well as its supervision. The main influences of new accounting standards on the supervision of commercial banks＇ loan loss provisioning are, first, some rules of loan loss provisioning in new accounting standards conflict with prudential principle in regulation. Second, the approach of loan loss provisioning under new accounting standards is different from that under regulation requirement. And the article also concludes that the new accounting standards reduce the possibility that commercial banks use loan loss provisions to manipulate profit, to make loan loss provisions more volatile, to raise the amount of loan loss provisions by introducing time value, to raise both interest income and loss provisions, and to influence banks＇ profit in a certain degree. This article analyzes the above influences and brings forward corresponding policy suggestions.

关 键 词：新会计准则 贷款损失准备 现金流折现品 

分 类 号：F832.33[经济管理—金融学]