【摘要】 各国银行业拨备监管体系存在的差异主要有三大方面:贷款种类划分方式的不同、一般准备的二级资本属性存在争议、巴塞尔协议Ⅲ的实施进度有差别。针对现行拨备监管体系暴露的缺乏协调性问题及其与资本和银行盈利性之间的相互关系,以便提高国际银行业拨备监管的有效性,必须完善以下措施:第一,提高拨备监管指标的可比性,为银行业提供更为公平的竞争环境;第二,建立动态的拨备计提机制;第三,建立统一的一般准备计提方案;第四,统一贷款损失准备的资本属性;第五,完善监管指标,调高指标的有效性。更多还原

【Abstract】 There exist three big differences between the loan loss provision systems in the banking industry of different countries: differences on loan classification,the property of the secondary capital of the general provision being in dispute,and different progress of implementation of Basel Agreement III.In view of the lacking of coordination revealed in the existing loan loss provision systems and its relationship with capital and banking profitability,the following measures must be taken to improve the efficiency of loan loss provision supervision: firstly,to improve the comparability of the supervision index so as to provide the banking industry with a fairer competitive environment;secondly,to set up a dynamic counting and drawing mechanism for loan loss provision;thirdly,to prepare a unified scheme for counting and drawing of the general provision;fourthly,to unify the capital property of loan loss provision;and fifthly,to improve the supervision index and its effectiveness.更多还原