论文部分内容阅读
基于已发生损失模型的拨备制度会加剧银行信贷的顺周期性,从而加剧金融体系的顺周期性。本文选取16家上市商业银行2004~2013年的数据,采用动态面板模型实证分析银行贷款损失拨备对信贷的影响。结果表明,我国商业银行贷款损失拨备计提具有明显的顺周期性,且存在利润操纵行为,应积极实施基于预期损失原则的动态拨备制度。
The provision system based on the loss model that has taken place will aggravate the pro-cyclicality of bank credit, thereby aggravating the pro-cyclical nature of the financial system. In this paper, the data of 16 listed commercial banks from 2004 to 2013 are selected. The dynamic panel model is used to empirically analyze the impact of bank loan loss provisions on credit. The results show that the provision of loan losses in China’s commercial banks has obvious pro-cyclicality and profit-manipulation behavior. Therefore, the dynamic provision system based on the expected loss principle should be actively implemented.