摘要
商业银行不良资产拨备覆盖率常常被作为衡量银行抵御信用风险能力的指标。本文认为,拨备覆盖率并非越高越好,由于其内在局限性,它反映银行抵御信用风险能力的准确程度受不良贷款结构和漏划不良贷款等因素的影响,并可能产生扭曲对银行抵御风险能力的评价、掩盖银行真实的财务状况、影响银行利润的合理使用以及降低银行监管的严肃性和权威性等负面影响。因此,为完善拨备考核指标,本文提出应以预期损失为基础考核银行冲销不良贷款损失的实际能力,设计新的贷款减值拨备率指标;并认为在确定减值准备指标时,考虑系统性风险既无实际意义,也缺乏可操作性。
Provision coverage ratio （PCR） of NPL in commercial banks is often regarded as an index for measuring commercial banks＇ ability to withstand credit risks. In this paper, we argue that the accuracy of PCR is affected by NPL structure and failure of provision and it may cause negative influences such as distorting banks＇ assessment of credit risk, disguising real financial status of banks, affecting reasonable utilization of profits and lowering the seriousness of supervision. So, we propose that we should use expected losses as the base to evaluate banks＇ real ability to write off NPL losses, design new provision ratio of loan deduction in order to perfect provision evaluation index. We also believe that it is neither of practical use nor workable to consider systematic risks when determining loan deduction provision index.
出处
《南方金融》
北大核心
2009年第11期42-45,共4页
South China Finance
