资本监管制度与贷款损失准备计提会计准则的协调性——小微企业信贷诱导有效性视角  

Coordination between Capital Regulation System and Accounting Standards of Loan Loss Provisions:From the Perspective of Induction Effectiveness of Credit for Small and Micro Enterprises

作　　者：肖虹[1] 邹冉[1] Xiao Hong;Zou Ran

机构地区：[1]厦门大学管理学院,361005

出　　处：《复印报刊资料（财务与会计导刊）（理论版）》2019年第10期16-26,共11页FINANCE & ACCOUNTING GUIDE

基　　金：肖虹所主持教育部人文社会科学重点研究基地重大项目(15JJD630012)的阶段性研究成果。

摘　　要：本文考察下调小微企业债权风险权重的《商业银行资本管理办法(试行)》的银行信贷供给诱导有效性及其贷款损失准备计提会计准则规范影响的协调性。研究发现,下调小微企业债权风险权重的资本监管规则实施对银行小微企业信贷供给具有显著诱导有效性,但已发生损失模型下贷款损失准备计提对此具有削弱作用,其削弱路径主要来自会计信息的风险信号传递调节效应,与资本约束中介效应无关。进一步研究发现,相比其他银行,市场竞争力较弱的银行、以市场景气度较高小微企业为主要信贷投放对象的银行,具有更为显著的资本监管诱导有效性及贷款损失准备计提削弱效应,显示提高相关制度协调性并充分发挥市场激励作用,有助于进一步缓解小微企业“信贷配给”现象。This paper examines the effect of Measures for Capital Management of Commercial Banks(Trial Implementation),which reduces the risk weight of creditor's rights of small and micro enterprises,on the induction effectiveness of credit supply in banks.It also examines the coordination of the accounting standards of loan loss provisions.It is found that the implementation of capital regulation rules which reduce the risk weight of creditor's rights of small and micro enterprises has significant inductive effect on the credit supply for small and micro enterprises,but loan loss provisions under the incurred-loss model have weakened this effect.The weakening path mainly comes from the adjustment effect of the risk signal transmission of accounting information,and has nothing to do with the intermediary effect of capital.Further research finds that,compared with other banks,banks whose market competitiveness are weak and which take small and micro enterprises with high market prosperity as the main target of credit investment have more significant effects of capital supervision induction and loan loss provisions'weakening effect.It shows that improving the coordination of relevant systems and giving full play to the role of market incentives will help to further alleviate the phenomenon of"credit rationing"in small and micro enterprises.

关 键 词：资本监管诱导有效性 贷款损失准备 会计准则规范协调性 小微企业信贷 

分 类 号：F83[经济管理—金融学]