摘要
本文从影响信贷审查与决策的因素入手研究信贷活动的顺周期性,首先回顾了相关信贷周期理论,在此基础上结合信贷业务实践,从信用评级、风险计量模型、遵循的国际会计准则、资本充足率要求及抵押品价值五个重要的信贷审查与决策的参考因素系统阐述了信贷周期的成因。基于此,本文提出了降低顺周期性不利影响的对策,具体包括警惕经济繁荣时期的贷款风险,同时采用完整周期法进行信用评级,加强长期发展趋势研究,逆周期调整贷款抵押率,设置合理的分期还款计划及宽限期,以及加强信贷资产的转让与创新。
This paper studies the procyclicality of commercial banks＇ credit activities from the angle of factors affecting credit examination and approval. The paper first reviews related theories about credit cycle and expounds the formation of credit cycle resulting from credit rating, risk measurement models, international accounting rules, requirement on capital adequacy ratio and collateral values, the five important reference factors in credit examination and approval. To decrease the negative influence of procyelicality, the paper proposes that commercial banks should watch out for the credit risks during prosperous stages, use the complete business cycle approach to make credit rating, strengthen the research on long-term development trend, counter-cyclically adjust collateral rate on loans, set reasonable periodic repayment plan and grace period and enhance the transfer and innovation of credit assets.
出处
《金融论坛》
CSSCI
北大核心
2009年第7期52-58,共7页
Finance Forum
关键词
金融危机
顺周期性
信贷审查与决策
信贷周期
financial crisis
procyclieality
credit examination and approval
credit cycle
