商业银行贷款损失准备的计提动机——基于中国商业银行的实证研究  

Determinant of Loan Loss Provision of Commercial Banks: Based on Sample of Commercial Banks in China

作　　者：陈旭东[1] 何艳军[2] 张镇疆 

机构地区：[1]西南财经大学会计学院 [2]惠州学院财务处

出　　处：《投资研究》2014年第10期4-16,共13页Review of Investment Studies

基　　金：国家社科基金一般项目(批准号:14BGL191);国家自然科学基金(项目号:70972146);中央高校基本科研业务费专项资金(批准号:JBK130505)的资助

摘　　要：贷款损失准备金机制度是银行风险管理的重要一环。本文以我国商业银行为研究对象,采用2005-2011年的数据,分别对总样本、上市银行和非上市银行两个子样本进行了实证研究,并由此发现,我国商业银行无论是上市还是非上市,在计提贷款损失准备时都受到当期及未来边际不良贷款率的影响,同时也都以财务经营稳定性为首要考虑因素,存在显著的利润平滑动机以及信号传递动机。但是在资本管理动机方面,我国上市银行的资本管理动机明显,且其资本充足率要求显著地比非上市银行的低。我国上市商业银行保持较低资本充足率的同时,更有动机通过贷款损失准备计提来弥补损耗的资本,同时建立更高额的信贷损失准备缓冲垫。This study investigates the determinant of loan loss provision based on sample of commercial banks in China. With regression analysis and macro economic situation, this study finds that Chinese commercial banks, whether listed or unlisted, their loan loss provisions are subject to the current non-performing loan rate and the marginal non-performing loan rate, and to the stability of financial operations. The significant profits smoothing motivation and signal motivation are also included in the factor of determinant of loan loss provision. Nevertheless, in the capital management motivation, listed and unlisted banks have differences in behavior. The listed banks＇ capital management motivation is more obvious than the unlisted bank sample, and its capital adequacy ratio is significantly lower than unlisted banks＇.

关 键 词：贷款损失准备计提 利润平滑 资本管理 信号传递 

分 类 号：F832.33[经济管理—金融学]