我国商业银行贷款损失拨备计提研究.pdf

我图商业银行贷款损失拨备计提研究 Abstract 硒skprovision iS ameasure offinancialinstitution toward off pensate for asset lossmay Occur inthefuture,mainly toguard against riskand supplementary increasingly petition,appropriate risk provisionsystem has beenkey instrument forfinancialinstitution’Ssound operation riskprovision manage ofChina'scommercial banks hasiust started not hasbeen initially set up andpractisdd. Nevertheless,these theoriesand practices are farfrom maturity and perfection. Therefore,the dissertationtargets theloan loss provision oftheriskprovision of China’Scommercial banks focus on thefuturediscounted cash flowmethod of evaluation lOan 10SSprovision,the dissertationintends toreveal the essence ofloan lOSSprovision and hence lay a solidfoundation fortherisk management ofChina'scommercial banks. Thisdissertationbegins with areview of thetheory about theloan lossprovision evaluation mercial then,problems areput forward aboutlOan lOSS provision ofChina'scommercial paring andanalyzing theintemational andnationaldevelop course,existing rulesandmain evaluationmethod oftheloan lOSSprovision mercial on probes intothekey issues ofthefuture discounted cashflow method ofloanlOSSprovision evaluationpractice ofChina'mercial lead tothe current statusandexistingproblems ofthefuture discountedcash flowmethod mercial authortriestomodify themethod esup withcountermeasures for improvements. The main opinion andinnovations ofthisdissertationare asfollows:(1)Loan lossprovisionsmanagement ofChina’Scommercial banks is stillinitsinitialstage, the most important taskis toimplement theprinciple mittee,regarding theadequacy ofloan provision forthe伽l coverage ofloanloss.(2)Getting the conclusionof thefuturediscounted cashflowmethod could cover more reallOan lOSS. paring andanalyzing two differentdomestic method ofloan lossprovision evaluation.(3)Des