经济快速下滑与基于贷款损失准备的商业银行风险应对——来自中国上市、非上市商业银行的经验证据  

Rapid Economic Decline and Risk Treatment of Commercial Bank Based on Loan Loss Provision——Empirical Evidence from Chinese Listed and Non-listed Commercial Banks

作　　者：黄有为[1,2] 王勇[3] 王继娜 

机构地区：[1]吉林财经大学国际交流学院,吉林长春130117 [2]中央财经大学金融学院,北京100081 [3]中央财经大学会计学院,北京100081 [4]中准会计师事务所(特殊普通合伙)吉林分所,吉林长春130021

出　　处：《税务与经济》2017年第2期17-24,共8页Taxation and Economy

摘　　要：以来自中国资本市场2008~2014年16家上市和150家非上市商业银行的年度数据为基础,对经济迅速下滑和商业银行基于贷款损失准备的风险应对行为进行研究。结果表明,相比于经济平稳期,在经济迅速下滑的收缩期,商业银行会计提更多的贷款损失准备;且在经济迅速下滑期,相对于非上市商业银行,上市商业银行会计提更少的贷款损失准备。因此,监管部门应加强对商业银行贷款损失准备计提行为的指导,减轻我国商业银行行为对经济的不利影响;应区别对待上市和非上市商业银行,运用差别性的政策,尤其是重点做好对非上市商业银行的指导工作。Based on the annual data of 16 listed commercial banks and 150 non-listed commercial banks in Chi- na＇s capital market from 2008 to 2014, a study is conducted in this paper to analyze the rapid economic decline and risk treatment of commercial banks based on loan loss provision. The result indicates that, compared with the period of economic stabilization, the accountants of commercial banks will draw more loan loss provision dur- ing the period of rapid economic decline. In the period of rapid economic downturn, the accountants of listed commercial banks will draw less loan loss provision than the accountants of non-listed commercial banks. There- fore, supervisory department should strengthen the guidance of the drawing behavior of loan loss provision of commercial banks and alleviate the adverse effect of behaviors of commercial banks on the economy. Listed com- mercial banks and non-listed commercial banks should be dealt with on their own merits with differential poli- cies. In particular, the guidance of non-listed commercial banks should be the focus.

关 键 词：经济周期 贷款损失准备 上市商业银行 非上市商业银行 

分 类 号：F832.33[经济管理—金融学]