摘要
贷款拨备政策不仅会影响到银行会计透明,而且也会影响到银行稳健经营。本文首先回顾了美国银行业1980年代以来在贷款拨备问题上的经验教训,以及美国银行界与会计界为此所展开的冲突和争论。然后,对我国银行业自建立贷款拨备政策以来所经历的政策变迁及其对银行稳健和会计透明的影响进行了经验分析。最后,在上述经验研究的基础上提出若干启示与建议。
Policies of loan loss provisioning will not only have influence on banks' accounting transparency,but also have influence on banking soundness.Firstly,this paper reviews the lessons learned by America's banking sector since the 1980's,and the disputes and debates between the banking sector and accounting bodies.Then,the paper includes an empirical analysis on the evolution of said policies in China and its influence on accounting transparency and banking soundness.On this basis,some suggestions are given on China's loan loss provision policies.
出处
《会计研究》
CSSCI
北大核心
2009年第3期31-38,共8页
Accounting Research
