本文選題：商業(yè)銀行　切入點：貸款損失準備金　出處：《湖南大學》2012年碩士論文

【摘要】：貸款損失準備金是商業(yè)銀行為防范貸款風險損失而從收入或利潤中提取的緩沖儲備金，反映了貸款的預期損失或平均損失。貸款損失準備金的計提關(guān)系到貸款的風險能否被準確地覆蓋，計提過度會影響到銀行資本金的利用效率。計提的不足又會引發(fā)銀行資本被侵蝕，進一步誘發(fā)銀行的信貸投放緊縮，而商業(yè)銀行的信貸投放又關(guān)系到宏觀經(jīng)濟，所以，商業(yè)銀行貸款損失準備金的計提不僅關(guān)系著銀行的經(jīng)營，也會影響到宏觀經(jīng)濟的運行，而貸款損失準備金計提方式合理與否則直接影響到準備金的計提是否準確。因此，貸款損失準備金計提方式的設(shè)計就顯得至關(guān)重要。 本文首先對貸款損失準備金計提的相關(guān)理論與方法進行分析，然后以貸款損失準備金計提方式的變革為主線，整理了國內(nèi)外銀行的貸款損失準備金制度、相關(guān)準則的發(fā)展歷程。接著對比分析了現(xiàn)行國內(nèi)外銀行應用的準備金計提方式以及國際會計準則理事會即將推出的預期損失模型，在總結(jié)國內(nèi)現(xiàn)狀的基礎(chǔ)上，探討出了適合我國實際的準備金計提方式體系。本文以16家上市銀行為研究對象，對上市銀行的計提現(xiàn)狀進行分析，運用了財務分析，，包括對相關(guān)指標的比較分析和趨勢分析以及EXCEL中的CORREL函數(shù)進行的相關(guān)關(guān)系分析。研究結(jié)果表明：我國的上市商業(yè)銀行，絕大部分存在準備金計提的順周期效應，缺乏前瞻性，準備金計提不能夠準確覆蓋預期損失的問題。其中比較而言，五大國有銀行前瞻性最差，股份制商業(yè)銀行稍好，城市商業(yè)銀行最強，但是城商行計提的前瞻性仍然很弱。三大類銀行同樣存在撥備覆蓋率高而貸款準備金率不足的問題，其中股份制銀行與城市商業(yè)銀行的撥備覆蓋率較高，國有商業(yè)銀行的撥備覆蓋率相對較低，但也均在200%以上，水平較高。 本文對我國的貸款損失準備金計提方式做出了修正，包括對單項計提的未來現(xiàn)金流折現(xiàn)法的修正，組合計提方式的修正建議。單項計提的修正著重從可操作性入手，對涉及到主觀判斷的指標進行量化，以提高單項計提的準確度與解決其順周期性。對組合計提方式的修正，則從體系內(nèi)與結(jié)構(gòu)兩個方面給出了改進建議。以解決組合計提的順周期性與計提的準確性問題。 本文的對策從三方面展開，包括提高單項計提方式、組合計提方式的適用性與積極探索預期損失法，針對這三方面文章給出了細化的對策與建議。
[Abstract]:Loan loss reserve is a buffer reserve that commercial banks draw from income or profit in order to guard against loan risk loss, which reflects the expected loss or average loss of loan.The calculation of loan loss reserve is related to whether the risk of loan can be accurately covered, and excessive provision will affect the utilization efficiency of bank capital.The deficiency in planning will also lead to the erosion of bank capital, which will further induce the credit supply of banks to tighten, and the credit lending of commercial banks will be related to the macro economy, so,The calculation of loan loss reserve of commercial banks is not only related to the operation of banks, but also to the operation of macro economy.Therefore, the design of loan loss reserve is very important.This paper first analyzes the relevant theories and methods of the calculation of loan loss reserve, and then, taking the reform of loan loss reserve as the main line, collates the development course of the loan loss reserve system and relevant standards of domestic and foreign banks.Then it compares and analyzes the current domestic and foreign banks' reserve collection methods and the expected loss model to be introduced by the International Accounting Standards Board, on the basis of summing up the current domestic situation,This paper probes into the system of calculating and drawing reserves suitable for our country's actual situation.Taking 16 listed banks as the research object, this paper analyzes the present situation of the listed banks, and applies financial analysis, including the comparative analysis and trend analysis of related indexes and the correlation analysis of CORREL function in EXCEL.The results show that most of the listed commercial banks in our country have the pro-cyclical effect of reserve provision, which is lack of foresight and can not accurately cover the expected loss.Comparatively speaking, the five state-owned banks are the worst forward-looking, the joint-stock commercial banks are better, the city commercial banks are the strongest, but the city commercial banks are still very weak.The three kinds of banks also have the problems of high reserve coverage and insufficient loan reserve ratio. Among them, shareholding banks and urban commercial banks have high reserve coverage, while state-owned commercial banks have relatively low reserve coverage, but all of them are above 200%.The level is high.This paper makes an amendment to the method of calculating the reserve for loan loss in China, including the revision of the discounted method of future cash flow of single item and the suggestion of the method of combination.In order to improve the accuracy of single item calculation and to solve its procyclicality, the revision of single item is focused on the maneuverability and quantification of the index involved in subjective judgment.Some suggestions are given to improve the system and the structure of the system.In order to solve the problem of pro-periodicity and accuracy of combined accounting.The countermeasures in this paper are carried out from three aspects, including improving the applicability of single method and combination method and actively exploring the expected loss method. In view of these three aspects, the detailed countermeasures and suggestions are given.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F832.4

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