摘要
本文以巴塞尔新资本协议有关资本监管的内容为背景,总结了发达国家贷款损失准备金政策的最新发展,从准备金的分类、资本与准备金的关系等五个方面对发达国家的贷款损失准备金政策进行了比较分析。最后,对完善我国贷款损失准备金制度提出了若干看法与建议。
Based on the background about capital requirements by New Basel Accord, this paper summarizes the recent developments on loan loss provision in developed countries, compares and analyses policies of loan loss provision among developed countries from five perspectives, such as ＂classification of loan loss provision＂ , ＂relationship between capital and provisions＂ and so on. We provide some suggestions on how to improve China＇s policies on loan loss provision in this paper.
出处
《国际金融研究》
CSSCI
北大核心
2006年第2期69-74,共6页
Studies of International Finance
关键词
贷款损失准备金
银行监管
商业银行
Loan Loss Provision
Banking Supervision
Commercial Banks.
