动态拨备在中国银行业的实施研究  

作　　者：银监会财会部动态拨备课题组 李怀珍 胡永康 司振强 

出　　处：《中国金融家》2010年第8期142-151,共10页China Financialyst

摘　　要：美国次贷危机表明现行国际会计准则(IAS39)已发生损失模型(Incurred Loss Model)在计提贷款损失准备方面具有明显的亲经济周期性特征,是加剧金融市场波动的重要因素。为解决贷款损失准备计提方法存在的亲周期性,国际银行监管界正积极寻找一种替代的方法,而西班牙动态拨备模型被广泛地认为是解决已发生损失模型亲周期性最行之有效的方法。本文从理论和实践两个层面对西班牙动态拨备模型进行了深入研究,并对如何在中国银行业实施动态拨备模型进行了制度设计。Subprime crisis had proved that current Incurred Loss model regulated by IAS39 has procyclicality which had been one of most important element to led the financial market undue fluctuation. International banking supervisors have been trying to find an alternative model since the recent crisis, to eliminate the procyclicality of the Incurred Loss Model, and Spain Dynamic provisioning is regarded as the best. The paper makes deep research on the theory and practices of Dynamic provisioning, and designs the system to implement the Dynamic provisioning in China banking system

关 键 词：中国银行业 动态 贷款损失准备 国际会计准则 经济周期 金融市场波动 国际银行监管 计提方法 

分 类 号：F832.33[经济管理—金融学]