商业银行贷款损失准备水平的差异性分析与影响因素检验  

Analysis and Test on Differences of Loan Loss Provision Level of Commercial Banks in China

作　　者：潘秀丽[1] 

机构地区：[1]中央财经大学会计学院,北京100081

出　　处：《中央财经大学学报》2014年第11期24-30,共7页Journal of Central University of Finance & Economics

摘　　要：商业银行的贷款损失准备水平具有一定的差异性,这种差异性可能源于商业银行信贷业务运营方面的差异,也可能源于商业银行行为动机方面的差异。通过对我国商业银行贷款损失准备水平差异性的分析,笔者发现商业银行不良贷款率水平、附担保物贷款比例水平、盈利水平和拨备覆盖率水平方面的差异与贷款损失准备水平差异存在着显著的相关性;商业银行贷款增长速度、运转效率水平和资本充足率水平差异与贷款损失准备水平差异间并不存在显著的相关性。Commercial banks have different loan loss provision level , and the differences could be resulted from commercial banks＇ different operations of loans or different incentives of management. By analyzing the sample commercial banks, the author finds that differences in no-performing loan ratio, loan compositions , profitability and provision coverage rate have significant effects on differences of loan loss provision level; while significant effects of difference in growing of loans and in capital adequacy ratio on differences of loan loss provision level are not found.

关 键 词：商业银行 贷款损失准备 差异 

分 类 号：F832.33[经济管理—金融学]