中外银行业贷款呆帐准备金制度比较探析  

Comparison Study on the System of Bad Debt Provision in China and Foreign Banks

作　　者：潘文波[1] 

机构地区：[1]西安交通大学管理学院,陕西西安710049

出　　处：《中国软科学》2001年第5期32-35,共4页China Soft Science

摘　　要：对贷款的会计处理和计提呆帐准备金的实践是银行业管理和控制风险的基本要素，但囿于会计、税收等原因，准备金政策和方法尚没有达成完全共识，在我国更是存在着不少制度缺陷。本文通过对国外银行业贷款呆帐准备金制度的系统考察与比较，提出了改革和完善我国银行业呆帐准备金制度的对策思考和政策建议。Dealing account and drawing bad debt provision are all basic essential factors for bank to control risks. As far as we know, there is no agreement about provision policy and means for the limitation of account and tax revenue etc. There also exists a lot system defects in our country. In this paper, the author deeply studies the bad debt provision system in foreign banks, and puts forward some countermeasures and proposals to improve the bad debt provision system in our banks.

关 键 词：中国 外国 比较 贷款 银行业 风险控制 损失贷款 普通呆帐准备金 专项呆帐准备金 呆帐准备金制度 

分 类 号：F830.42[经济管理—金融学] F832.2