贷款损失准备

银行贷款损失准备计提及其新趋势研究

Research on Bank Loan Loss Provision and Its New Trends

本文主要讨论我国商业银行贷款损失准备计提的周期性特征。

The article comprehensively studies the cyclical behaviors of loan loss provision accrual of Chinese commercial banks .

我国商业银行贷款损失准备的效率分析

Efficiency Analysis of Loan Loss by Provision China 's Commercial Banks

贷款损失准备包括一般准备、专项准备和特种准备。

Provisions for loan losses include general , special and specific reserves .

而银行资本充足状况与贷款损失准备等资产减值准备计提是否完全充分有着较为密切的关系。

In fact , capital adequacy is closely related to adequacy of allocation of assets impairment .

关于银行贷款损失准备制度的调查报告&以我国五家上市银行为例的分析

An investigation on the System of Provisioning for Loan Losses-the Analysis of the Five Listed Banks in China

贷款损失准备效率是指银行管理者对银行贷款损失准备决策的有效性，即实际设置的贷款损失准备与其有效边界的偏离程度。

Efficiency of loan loss provision means the effectiveness of banking executives in making decisions on loan loss provision , e. g.

提取贷款损失准备，是商业银行应对风险的常见措施。

Thus , the drawing of loan loss provisions is considered as a common measure for commercial banks to handle such risks .

以往的研究主要集中在银行有意愿操纵贷款损失准备方面，而对其贷款损失准备的决策效率很少涉及。

Research in the past is often concentrated on voluntary banking manipulation of loan loss provision and seldom relates with decision-making inefficiency in this area .

并提出了完善《核心指标》、统一贷款损失准备计提办法及衡量指标、统一信息披露格式及口径等的政策建议。

Concrete policy suggestions are made on how to improve the core index , unify the methods and measuring index for provision against loan loss , and unify information disclosure format and statement .

本文运用随机前沿模型研究了1998～2004年我国商业银行贷款损失准备的决策效率，实证结果发现，我国商业银行贷款损失准备决策效率具有一定的无效性，没有达到效率边界；

The degree of deviation of actual provision from effective margin . This paper uses a Stochastic Frontier Approach model to study the decision-making efficiency of China 's commercial banks from 1998 ~ 2004 in this regard .

提取贷款损失准备金是商业银行应对信用风险的措施，无效的贷款损失准备对银行资本与盈利有一定的影响。

To make provision loan loss provision is a measure taken by commercial banks to fight against credit risk . Ineffective loan loss provision will affect banking capital and profit .