贷款损失准备和盈余平滑——基于国内外资、中资上市和非上市商业银行的研究  

Loan Loss Provision and Earnings Smoothing:Based on Foreign Commercial Banks,National Capital Listed and Non-Listed Commercial Banks in China

作　　者：黄有为[1,2] 史建平[3] 

机构地区：[1]中央财经大学金融学院 [2]吉林财经大学国际交流学院 [3]中央财经大学

出　　处：《中央财经大学学报》2016年第6期49-58,共10页Journal of Central University of Finance & Economics

摘　　要：笔者以中国21家外资、16家中资上市和150家中资非上市商业银行,共187家、合计766个银行2005—2014年的数据为基础,对贷款损失准备和盈余平滑之间的关系进行了研究。研究结果表明,国内银行总体上存在盈余平滑行为,即银行贷款损失准备和税及贷款损失准备前盈余呈显著正相关关系;同中国境内外资商业银行相比,中资商业银行会提取更多的贷款损失准备,且贷款损失准备和税及贷款损失准备前盈余之间的正相关关系更显著;进一步研究表明,这种更显著的正相关关系更多地来自于中资非上市商业银行。最后提出建议,第一,监管部门继续加强对商业银行贷款损失准备计提的监管,完善贷款损失准备相关信息的披露工作;第二,监管部门应借鉴国外先进经验从而指导国内从根本上提高中资商业银行、特别是中资非上市商业银行自身综合竞争力。Based on 21 foreign,16 Chinese national capital listed and 150 non-listed commercial banks,namely 187 kinds of banks totally 766 banks＇ year data from 2005 to 2014,the paper investigates the relationship between loan loss provision and earnings smoothing. Results show that there exists earnings smoothing among commercial banks in China,and there is significantly positive relationship between loan loss provision and earnings before tax and provision. Compared with foreign commercial banks in China,national capital commercial banks will extract more loan loss provision,and there exists more significantly positive relationship between loan loss provision and earnings before tax and provision in Chinese national capital commercial banks. And further study shows that the more significantly positive relationship mainly comes from national capital non-listed commercial banks. In the last part,we propose two pieces of advice. First,regulators should continue to reinforce supervision on loan loss provisioning of banks and improve disclosure of loan loss provision. Second,In order to guide the work,regulators should learn advanced experience from outside to enhance comprehensive competitiveness of national capital commercial banks fundamentally,especially national capital non-listed commercial banks.

关 键 词：贷款损失准备 盈余平滑 外资商业银行 中资上市商业银行 中资非上市商业银行 

分 类 号：F830.33[经济管理—金融学]