美国银行贷款损失准备计提制度研究及其启示

本文研究了美国银行贷款损失准备金制度发展的历程,以及美国会计界、银行监管部门和税务部门在贷款损失准备金政策上曾经存在的冲突和协调完善的进展情况,并分析了我国现阶段同样存在的一些问题。在此基础上,本文认为贷款损失准备对银行抵御风险、真实反映资产和经营业绩都具有重要作用。会计界、银行监管部门和税务部门应该加强协调,完善法规,指导银行合理计提贷款损失准备金,尽快健全我国银行的计提贷款损失准备金制度。

US Provisioning System on Loan Losses and Its Implications

This paper studies the evolution process of loan loss provisioning policy in USA and the development of conflicts and coordination between accounting circle,regulatory agency and taxation department in this policy.Based on the analysis of problems existing in China,this paper argues that loan loss provisioning is of great importance in risk prevention as well as in correct reflection of asset and performance.Accounting,regulatory and taxation agency should strengthen coordination,improve laws and regulation...