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	上市商业银行贷款拨备计提发展方向研究
	陈恩伍 ; 顾楠 ; Chen Enwu ; Gu Nan
	2010-06-07 ; 2010-06-07
关键词	新会计准则 巴塞尔新资本协议 贷款拨备计提 资产减值准备 New Accounting Standards the New Basel Capital Accord Loan Loss Provision Impairment Losses on Assets F830.5
其他题名	Research on the Development Direction of Loan Provision in the Listed Commercial Banks
中文摘要	银行作为经营风险的企业,前瞻性地计提贷款准备金具有必然性。银行风险管理的前瞻性和预见性越来越成为衡量一家商业银行市场竞争能力、抵御金融风险能力的重要指标。巴塞尔新资本协议(BaselⅡ)从资本监管的角度对商业银行信贷资产信用风险损失的评估方法进行了规范。本文从国内外上市商业银行自身风险管理的角度出发,通过目前会计标准和监管标准的简要对比,对其贷款拨备计提的发展方向提出了建议,并力求通过二者关键因素的分析,从而建议商业银行有可能在实施BaselⅡ和会计准则过程中找到一个兼容并蓄的应用方案。; As risk managing firms,it is necessary for banks to adopt a forward-looking method to measure the loan provision.The forward-lookingness and predictability of risk management has become an increasingly important indicator to measure banks' ability in participating in market competition and resisting financial risks.The New Basel Capital Accord (Basel Ⅱ) standardizes the methods of credit loss assessment of listed commercial banks from the perspective of capital regulation.This article,taking into consideration the risk management in our listed commercial banks,compares the current accounting standards and the regulatory standards and puts forward proposals on the development direction of loan loss provision in China' s commercial banks.Meanwhile,by analyzing the key factors of the two systems,the author aims to suggest commercial banks finding an inclusive solution while implementing the New BaselⅡ and the current accounting standards.
语种	中文 ; 中文
内容类型	期刊论文
源URL	[http://hdl.handle.net/123456789/39572]
专题	清华大学
推荐引用方式 GB/T 7714	陈恩伍,顾楠,Chen Enwu,等. 上市商业银行贷款拨备计提发展方向研究[J],2010, 2010.
APA	陈恩伍,顾楠,Chen Enwu,&Gu Nan.(2010).上市商业银行贷款拨备计提发展方向研究..
MLA	陈恩伍,et al."上市商业银行贷款拨备计提发展方向研究".(2010).

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