摘要美国次贷危机表明,现行国际会计准则(IAS39)计提贷款损失准备的已发生损失模型(Incurred Loss Model)具有明显的亲经济周期性特征,并会加剧金融市场的波动。为此,国际银行监管界以及会计准则制定机构正积极寻找一种替代方法。中国银监会在近年的监管实践中探索建立了有中国特色的动态拨备制度,并取得了较好效果。
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