量化监管下商业银行顺周期行为及其矫正机制研究被引量：1

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摘要随着巴塞尔委员会逆周期资本缓冲制度的确定,量化监管下商业银行的顺周期行为及其矫正机制再次成为热议的焦点问题。本文讨论了资本监管与会计监管这两个最为重要的量化监管制度所导致的顺周期性。前者的顺周期性源于风险评估技术的内在缺陷,后者的顺周期性则主要通过贷款损失准备与公允价值计量予以体现。本文提出了四点相应的矫正机制,包括根据宏观经济状况逆周期调整资本充足率要求;引入动态贷款损失准备机制;在不活跃市场中慎用公允价值计量;加强与会计准则及货币政策制定机构的协调。

作者赵宏

机构地区天津财经大学人文学院

出处《财经问题研究》 CSSCI 北大核心 2014年第7期65-69,共5页 Research On Financial and Economic Issues

关键词商业银行顺周期行为资本监管会计监管

分类号 F832.33 [经济管理—金融学]

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