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。
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.
出处
《西南金融》
北大核心
2024年第3期67-79,共13页
Southwest Finance
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
forward-looking management
expected credit losses
credit risk
risk management
information disclosure
credit assets
asset impairment provision
banking supervision
