贷款损失准备金、资本监管与银行财务绩效被引量：11

Loan-Loss-Provision,Capital Adequacy Regulation and Bank Financial Performance

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摘要不考虑商业银行是否足额计提贷款损失准备金,提高资本监管要求将降低银行风险承担和改善银行财务绩效的观点是错误的。本文通过对美国银行业、我国4家国有控股商业银行及8家股份制商业银行的实证分析,发现资本监管对银行风险承担、资产收益率的影响是非线性的,依赖于贷款损失准备金计提的水平。银行充足地计提贷款损失准备金是保证资本监管绩效的重要因素。 Without the consideration of bank provision adequacy,the viewpoint that capital adequacy rate will restrain bank risk-taking and improve bank financial performance is inappropriate. Based on empirical analysis on American banking and China 4 state-held and 8 joint-stock commercial banks,this paper finds that the effect of capital supervision on bank risk taking and financial performance is non-linear and dependent on bank loan loss provision. Adequate provisioning is an important factor to ensure the performance of capital supervision.

作者李宇嘉陆军

机构地区中山大学岭南学院

出处《当代经济科学》 CSSCI 北大核心 2009年第2期7-14,共8页 Modern Economic Science

基金中山大学优秀博士论文培育项目(项目批准号:200701)

关键词贷款损失准备金资本监管财务绩效 Loan loss provision Capital supervision Financial performance

分类号 F832.4 [经济管理—金融学]

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