我国商业银行贷款损失准备的效率分析

提取贷款损失准备金是商业银行应对信用风险的措施,无效的贷款损失准备对银行资本与盈利有一定的影响。以往的研究主要集中在银行有意愿操纵贷款损失准备方面,而对其贷款损失准备的决策效率很少涉及。贷款损失准备效率是指银行管理者对银行贷款损失准备决策的有效性,即实际设置的贷款损失准备与其有效边界的偏离程度。本文运用随机前沿模型研究了1998～2004年我国商业银行贷款损失准备的决策效率,实证结果发现,我国商业银行贷款损失准备决策效率具有一定的无效性,没有达到效率边界;股份制商业银行贷款损失准备的决策效率高于国有商业银行。

Efficiency Analysis of Loan Loss by Provision China''''s Commercial Banks

To make provision loan loss provision is a measure taken by commercial banks to fight against credit risk.Ineffective loan loss provision will affect banking capital and profit.Research in the past is often concentrated on voluntary banking manipulation of loan loss provision and seldom relates with decision-making inefficiency in this area.Efficiency of loan loss provision means the effectiveness of banking executives in making decisions on loan loss provision,e.g.the degree of deviation of actual provision from effective margin.This paper uses a Stochastic Frontier Approach model to study the decision-making efficiency of China's commercial banks from 1998~2004 in this regard.Findings show that their decision-making is ineffective and unable to reach the efficient line,whereas joint-stock commercial banks outperform state-owned commercial banks in decision-making effectiveness.