动态拨备规则的西班牙经验及其在中国实施的可行性分析
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财经研究 2010 年 第 36 卷第 10 期, 页码：38 - 48
摘要
参考文献
摘要
文章基于预期损失模型分析了动态贷款损失拨备规则的作用机制,并总结了西班牙实施动态拨备规则的模式和实施效果。研究表明,动态拨备规则能提高银行体系的风险缓冲能力和增强其稳健性,并可作为危机后抑制银行顺周期行为的逆周期资本监管措施的重要补充工具。文章认为我国短期内全面推行动态拨备规则的条件和时机并不具备,但我们应借鉴西班牙动态拨备经验,与《新巴塞尔资本协议》的国内实施时间表相结合,适时改革和推出符合中国国情的银行业前瞻性拨备制度,提高国内银行的风险管理和抵御冲击能力。
[1]孙天琦,杨岚.有关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[J].金融研究,2005,(6):116-130。
[2]Balla E,McKenna A.Dynamic provisioning:A countercyclical tool for loan loss re-serves[R].Federal Reserve Bank of Richmond Economic Quarterly,2009,95(4):383-418.
[3]Bikker J A,Metzemakers P A.Bank provisioning behaviour and procyclicality[J].In-ternational Financial Market,Institutions and Money,2005,15:141-157.
[4]Bouvatier V,Lepetit L.Banks’procyclicality behavior:Does provisioning matter?[R].Centre d’Economie de la Sorbonne Working Paper No.8174,2006.
[5]Burroni M,Quagliariello M,Sabatini E,Tola V.Dynamic provisioning:Rationale,functioning,and prudential treatment[R].Bank of Italy Working Paper No.57,2009.
[6]Cavallo M,Majnoni G.Do banks provision for bad loans in good times?Empirical evi-dence and policy implications[R].World Bank Policy Research Working Paper No.2619,2001.
[7]Evan Kraft.Dynamic provisioning:Results of an initial feasibility study for Croatia[R].Banking Supervisors of Central and Eastern Europe Conference,2004.
[8]Jimenez G,Saurina G.Credit cycles,credit risk,and prudential regulation[J].Interna-tional Journal of Central Banking,2006,2:65-98.
[9]Laeven L,Majnoni G.Loan loss provisioning and economic slow downs:Too much,toolate?[J].Journal of Financial Intermediation,2003,12:178-197.
[10]Santiago Fernández de Lis,Alicia Garcia Herrero.The housing boom and bust inSpain:Impact of the securitisation model and dynamic provisioning[J].Housing FinanceInternational,2008,9:14-19.
[11]Santiago Fernández de Lis,Alicia Garcia-Herrero.Dynamic provisioning:Some lessonsfrom existing experiences[R].ADBI Working Paper Series No.218,2010.
②参见International Accounting Standards Board(2009),“Spanish Provisions under IF-RS”,Presentation at the joint IASB-FASB meeting of March 2009。
[2]Balla E,McKenna A.Dynamic provisioning:A countercyclical tool for loan loss re-serves[R].Federal Reserve Bank of Richmond Economic Quarterly,2009,95(4):383-418.
[3]Bikker J A,Metzemakers P A.Bank provisioning behaviour and procyclicality[J].In-ternational Financial Market,Institutions and Money,2005,15:141-157.
[4]Bouvatier V,Lepetit L.Banks’procyclicality behavior:Does provisioning matter?[R].Centre d’Economie de la Sorbonne Working Paper No.8174,2006.
[5]Burroni M,Quagliariello M,Sabatini E,Tola V.Dynamic provisioning:Rationale,functioning,and prudential treatment[R].Bank of Italy Working Paper No.57,2009.
[6]Cavallo M,Majnoni G.Do banks provision for bad loans in good times?Empirical evi-dence and policy implications[R].World Bank Policy Research Working Paper No.2619,2001.
[7]Evan Kraft.Dynamic provisioning:Results of an initial feasibility study for Croatia[R].Banking Supervisors of Central and Eastern Europe Conference,2004.
[8]Jimenez G,Saurina G.Credit cycles,credit risk,and prudential regulation[J].Interna-tional Journal of Central Banking,2006,2:65-98.
[9]Laeven L,Majnoni G.Loan loss provisioning and economic slow downs:Too much,toolate?[J].Journal of Financial Intermediation,2003,12:178-197.
[10]Santiago Fernández de Lis,Alicia Garcia Herrero.The housing boom and bust inSpain:Impact of the securitisation model and dynamic provisioning[J].Housing FinanceInternational,2008,9:14-19.
[11]Santiago Fernández de Lis,Alicia Garcia-Herrero.Dynamic provisioning:Some lessonsfrom existing experiences[R].ADBI Working Paper Series No.218,2010.
②参见International Accounting Standards Board(2009),“Spanish Provisions under IF-RS”,Presentation at the joint IASB-FASB meeting of March 2009。
引用本文
徐明东, 肖宏. 动态拨备规则的西班牙经验及其在中国实施的可行性分析[J]. 财经研究, 2010, 36(10): 38–48.
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