金融理论与实践
金融理論與實踐
금융이론여실천
Financial Theory and Practice
2010年
9期
72~75
,共null页
商业银行贷款 灰色关联分析 贷款损失拔备 计提
商業銀行貸款 灰色關聯分析 貸款損失拔備 計提
상업은행대관 회색관련분석 대관손실발비 계제
Commercial Bank Loans; Grey Rational Analysis; Loan Losses Implementation; Counting and Drawing
贷款损失拔备计提对防范商业银行的经营风险，提高商业银行经营的稳定性具有十分重要的作用。本文在对已有的几种典型的贷款损失拨备计提方法即现金流折现法、动态准备金法、压力测试准备金法和基于马尔科夫链迁移矩阵的贷款损失准备金法进行分析的基础上，运用灰色关联的相关理论，提出了一种新的基于灰色关联分析的商业银行贷款损失拨备计提方法，并对其适用性进行了详细的论证，本研究将为完善我国商业银行风险管理体系，提高风险管理效率提供必要的理论支撑和实践依据。
貸款損失拔備計提對防範商業銀行的經營風險，提高商業銀行經營的穩定性具有十分重要的作用。本文在對已有的幾種典型的貸款損失撥備計提方法即現金流摺現法、動態準備金法、壓力測試準備金法和基于馬爾科伕鏈遷移矩陣的貸款損失準備金法進行分析的基礎上，運用灰色關聯的相關理論，提齣瞭一種新的基于灰色關聯分析的商業銀行貸款損失撥備計提方法，併對其適用性進行瞭詳細的論證，本研究將為完善我國商業銀行風險管理體繫，提高風險管理效率提供必要的理論支撐和實踐依據。
대관손실발비계제대방범상업은행적경영풍험，제고상업은행경영적은정성구유십분중요적작용。본문재대이유적궤충전형적대관손실발비계제방법즉현금류절현법、동태준비금법、압력측시준비금법화기우마이과부련천이구진적대관손실준비금법진행분석적기출상，운용회색관련적상관이론，제출료일충신적기우회색관련분석적상업은행대관손실발비계제방법，병대기괄용성진행료상세적론증，본연구장위완선아국상업은행풍험관리체계，제고풍험관리효솔제공필요적이론지탱화실천의거。
Loan losses implementation with counting and drawing have played a very important role in business risk prevention and improving the stability of commercial banks. Based on analysis of some former typical way, this paper proposed a new way of loan losses implementation with counting and drawing by using the related theory of grey rational analysis and demonstrated its applicability in detail. This research would provide the theoretical support and practical basis for perfecting the commercial banks＇ risk management system and improving the risk management efficiency in China.
