我国商业银行贷款损失准备金管理的研究.pdf

of banks; three types of banks all show varying degrees of pro-cyclicality in their loan-loss provision extracting. Then, through theory and accounting analysis, the objective factors that affect commercial banks extract the non-discretionary loan-loss provision include macroeconomic prosperity, bank sizes, the volatility rate of non-performing loan, etc; and the subjective factors that affect commercial banks extract the discretionary loan-loss provision include earning management, capital management, etc. Finally, through gray correlation method and panel data analysis, this paper concludes the subjective and objective factors that affect Chinese commercial banks extract the loan loss reserve. Based on the above research results, it suggests that the countermeasures to strengthen the management of loan loss reserve for the commercial banks are as follows: first of all, Chinese commercial banks should manage loan loss reserve in order to achieve the risk control and regulatory indicators; then according to commercial banks’ own interests demand, they can try to manage the discretionary loan loss reserve effectively to achieve the purpose of earning management and capital management. Keywords: loan loss reserve; subjective factors; objective factors; panel data analysis III 目 录 0 前言1 0.1 研究背景及意义 1 0.1.1 研究背景 1 0.1.2 研究意义 2 0.2 国内外研究现状3 0.2.1 国外研究现状3 0.2.1 国内研究现状4 0.3 研究方法与研究内容7 0.3.1 研究方法 7 0.3.2 研究内容