| 预期损失模型与动态拨备法的应用分析 |
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| 引用本文： | 毋贤祥,张鹏. 预期损失模型与动态拨备法的应用分析[J]. 武汉理工大学学报(信息与管理工程版), 2011, 33(2): 280-283. DOI: 10.3963/j.issn.1007-144X.2011.02.029 |
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| 作者姓名： | 毋贤祥 张鹏 |
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| 作者单位： | 1. 武汉理工大学,经济学院,湖北,武汉,430070
2. 厦门大学,管理学院,福建,厦门,361005 |
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| 摘 要： | 在国际社会热议的已发生损失模型的替代方案中,预期损失模型与动态拨备法是两种主流建议。对比分析了预期损失模型与动态拨备法的特点和优劣,认为后者能比前者更好地弥补已发生损失模型的缺陷。进一步分析了我国商业银行贷款拨备的现状,提出可以借鉴西班牙银行业正在使用的动态拨备法对我国商业银行的贷款拨备实务进行改进的建议。
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| 关 键 词： | 预期损失模型 动态拨备法 我国商业银行 |
Application of Expected Loss Provisioning and Dynamic Provisioning |
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| WU Xianxiang,ZHANG Peng. Application of Expected Loss Provisioning and Dynamic Provisioning[J]. Journal of Wuhan University of Technology(Information & Management Engineering), 2011, 33(2): 280-283. DOI: 10.3963/j.issn.1007-144X.2011.02.029 |
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| Authors: | WU Xianxiang ZHANG Peng |
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| Affiliation: | WU Xianxiang: Doctorial Candidate,School of Economics,WUT,Wuhan 430070,China.,ZHANG Peng |
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| Abstract: | Among the alternatives of the incurred loss model widely discussed in the international community,the expected loss provisioning and the dynamic provisioning are the major regulatory proposal.The characteristics,superiorities and weaknesses of the expected loss provisioning and the dynamic provisioning were comparatively analyzed.It was concluded that the latter was better than the former to demolish the defect in the incurred loss model.The status of the loan provisioning in China′s commercial banks was further analyzed,it was proposed that the dynamic provisioning being used by Spanish banking can be applied to improve the practice of the loan provisioning of China′s commercial banks. |
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| Keywords: | expected loss provisioning dynamic provisioning China′s commercial banks |
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