贷款损失准备、预期信用损失模型与商业银行会计稳健性--理论分析与研究展望被引量：4

Loan Loss Provision,Expected Credit Loss Model and Commercial Bank's Accounting Conservatism:Theoretical Analysis and Research Prospects

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摘要预期信用损失模型作为一项新的贷款损失准备计提方法,其实施的经济后果备受关注。本文通过立足于条件会计稳健性与非条件稳健性的概念,归纳总结预期信用损失模型的主要特征,对比分析国际会计准则理事会(IASB)和美国财务会计准则委员会(FASB)预期信用损失模型之间的区别和联系。研究发现:预期信用损失模型是非条件稳健性的,IASB模型是部分非条件稳健性的,FASB模型则是完全非条件稳健性的;由于计提的预期信用损失允许转回,预期信用损失模型可能有助于商业银行进行盈余管理,但盈余管理的程度可能受到模型的非条件稳健性程度和贷款持有时间长短的影响。 As a new method of withdrawing loan impairment,the expected credit loss model has attracted much attention in the economic consequences of its implementation.Based on the concept of conditional accounting conservatism and unconditional conservatism,the author summarizes the main characteristics of expected credit loss model,and makes a comparative analysis of the differences and connections between the International Accounting Standards Board(IASB)and Financial Accounting Standards Board(FASB).The results show that the expected credit loss model is unconditionally robust,IASB model is partially unconditionally robust,and FASB model is completely unconditionally robust.The expected credit loss model may be helpful to the earnings management of commercial banks,since the withdrawal of expected credit loss is allowed to be reversal.But the degree of earnings management may be affected by the degree of unconditional robustness of the model and the length of loan holding time.

作者纪佃波 JI Dianbo(Department of Accounting,China Academy of Fiscal Sciences,Beijing 100142)

机构地区中国财政科学研究院会计系

出处《上海立信会计金融学院学报》 2021年第2期64-78,共15页 Journal of Shanghai Lixin University of Accounting and Finance

关键词商业银行贷款损失准备预期信用损失模型会计稳健性 Commercial Banks Loan loss provision Expected credit loss model Accounting conservatism

分类号 F234.4 [经济管理—会计学] F830 [经济管理—金融学]

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参考文献2

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