前瞻性管理对银行预期信用损失的影响研究——基于58家上市商业银行的分析
Research on the Impact of Forward-Looking Management on Banks'Expected Credit Losses——An Analysis Based on 58 Listed Commercial Banks
尹华锋1
作者信息
摘要
作为预期信用损失法实施的关键,前瞻性信息获取及调整是达到预期目标的主要手段,也是与旧准则的根本区别.本文对照国外前瞻性管理先进经验,分析我国商业银行在前瞻性管理上的差距,并选取国内A股、H股上市商业银行前瞻性管理数据进行实证研究.研究发现:前瞻性管理对银行减值准备计提具有显著积极影响,但存在效果不均衡、局部预期过度、缺乏同类可比等问题.建议监管机构加强对商业银行的规范指导和监督管理,完善预期信用损失计量体系,强化市场培育和市场监督.
Abstract
As the key to the implementation of the Expected Credit Loss Methodology,the acquisition and ad-justment of forward-looking information are the main means to achieve the expected goals,which is also fundamen-tally different from the previous model.This paper analyzes the gaps in forward-looking management of China's commercial banks against the advanced experience of foreign forward-looking management,and selects the for-ward-looking management data of domestic A-share and H-share listed commercial banks for empirical research.The study finds that forward-looking management has a significant positive impact on banks'impairment provi-sioning,but there are problems such as uneven effects,excessive localized expectations,and lack of similar compa-rability.It is suggested that regulators should strengthen the regulatory guidance and supervision of commercial banks,improve the expected credit loss measurement system,and strengthen market cultivation and supervision.
关键词
前瞻性管理/预期信用损失/信用风险/风险管理/信息披露/信贷资产/资产减值准备/银行业监管Key words
forward-looking management/expected credit losses/credit risk/risk management/information disclosure/credit assets/asset impairment provision/banking supervision引用本文复制引用
出版年
2024
NETL
NSTL
万方数据