四国银行业动态拨备的实践与启示  

Practice and Enlightenment of Banking Dynamic Provision of Four Countries

作　　者：潘一豪 

机构地区：[1]中央财经大学法学院,北京100081

出　　处：《金融理论探索》2017年第6期58-66,共9页Exploration of Financial Theory

摘　　要：动态拨备制度作为宏观审慎工具框架中的重要组成部分,集中体现了宏观审慎工具中建立逆周期性的政策体系等诸多特征。通过对西班牙、哥伦比亚、秘鲁和玻利维亚四国的银行业动态拨备实践和成效的分析可知,金融监管中实施动态拨备是通过缓解传统拨备制度中的顺周期,达到逆周期的作用,进而在经济低迷时支撑企业的融资需求和生产经营。我国实施动态拨备制度时间不长,还面临着许多挑战,因此,应充分认识实施动态拨备的难度,明晰"规则"与"监管"边界,实现二者兼容,规范自由裁量权,以实现监管效果的有效提升,保障监管措施的顺利实施,确保动态拨备制度在我国的良性发展。As an important component of the macro-prudential framework, the dynamic provisionsystem reflects many features of a countercyclical policy system in macro -prudential tools. Thepaper studied the banking dynamic provision’ s practice and efficacy in Spain, Columbia, Peru andBolivia, and proposed that the implementation of dynamic provision in financial regulation is tomitigate the pro -cyclicality of traditional provision system so as to achieve countercyclical effectand meet enterprises’needs in financing, production and business during economic recession. It isnot long before China implemented dynamic provision, and faces many challenges. Therefore, weshould be aware of the difficult in implementing the dynamic provision, clarify limitations of rulesand regulation so as to achieve the integration of rules and supervision. We should also improvediscretionary power and effective regulation, thus to guarantee the successful implementation ofregulatory measures and sound development of dynamic provision in China.

关 键 词：宏观审慎 动态拨备 逆周期 资本缓冲 金融监管 

分 类 号：F831[经济管理—金融学]