贷款损失准备、盈余管理与商业银行风险管控  

Loan Loss Provisions,Earnings Management and Risk Control of Commercial Banks

作　　者：戴德明[1] 张姗姗[1] 

机构地区：[1]中国人民大学商学院,100872

出　　处：《会计研究》2016年第8期25-33,共9页Accounting Research

基　　金：国家自然科学基金项目(71272152)阶段性成果;中国人民大学2015年度拔尖创新人才培育资助计划成果;财政部"会计名家培养工程"的支持

摘　　要：本文探讨了贷款损失准备在商业银行风险管控中的作用,以及盈余管理行为对这种作用的有效性的影响。研究发现,贷款损失准备能够有效应对商业银行风险:在当期贷款质量保持不变的前提下,商业银行的贷款损失准备越多,其未来一期的个体风险和外溢风险就越低。而盈余管理行为则削弱了贷款损失准备的风险应对能力:商业银行受盈余管理行为影响而未足额提取的准备越多,其未来一期的个体风险和外溢风险就越高。本文的结论对于会计准则和监管规则的优化都具有一定的借鉴意义。This paper explores the role of loan loss provisions in risk control of commercial banks,and the impact of earnings management on the effectiveness of this role.We find that loan loss provisions can decrease commercial bank risks effectively.With bad loan rate of current period being constant,the more loan loss provisions there are,the lower individual and systematic risks commercial banks will have in the next period.Earnings management,however,will weaken the capacity of loan loss provisions in controlling risks.The more loan loss provisions are reduced by earnings management,the higher individual and systematic risks commercial banks will have in the next period.Our results can to some extent contribute to the optimization of both accounting standards and regulatory rules.

关 键 词：贷款损失准备 盈余管理 风险 商业银行 

分 类 号：F832.33[经济管理—金融学]