摘要
金融危机的产生过程表明:商业银行的信贷投放行为及其贷款损失准备的计提具有明显的顺周期特征。这导致商业银行在经济繁荣期减少贷款损失准备金的计提,在经济萧条期反而不得不大量计提拨备,从而大大增加了其在经济衰退期的风险水平。巴塞尔协议下的风险管理机制只是一种微观风险管理机制,要降低银行面临的系统性风险就要建立起反周期的着眼于规避宏观经济周期性风险的贷款损失准备金制度。
The process of financial crisis indicates that the credit behavior of commercial banks and their withdrawal of credit loss reserve are obvious pro-cyclical, which causes the credit loss reserve is low in economic prosperous stage, and it is high in economic recession, so risks in economic recession are increased. The risk management mechanism under Basel lI is microcosmic management mechanism, and contra-cyclical credit loss reserve system should be established to decrease systematic risks of commercial risks.
出处
《金融理论与实践》
北大核心
2009年第7期88-90,共3页
Financial Theory and Practice
