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常州大学学报(社会科学版)[ISSN:2095-042X/CN:32-1821/C]

卷:

第13卷

期数:

2012年04期

页码:

36-39

栏目:

管理学研究

出版日期:

2012-12-25

文章信息/Info

Title:

Divergence and Coordination of Loan Loss Reserve in Commercial Banks

作者:

徐珊

福建对外经济贸易职业技术学院工商管理系，福建福州350001

Author(s):

XU Shan

Business Administration Department，Fujian International Business and Economic College，Fuzhou 350001，China)

关键词:

贷款损失准备;  目标;  分歧;  协调

Keywords:

loan loss reserve;  purpose;  divergence;  coordination

分类号:

F8

文献标志码:

A

摘要:

由于计提贷款损失准备目标的不同，监管部门、会计部门、税收部门制定的相应的法规之间存在分歧。通过对我国商 业银行贷款损失准备计提现状的分析，研究发现贷款损失准备会计政策没有得到有效的执行，商业银行出具的财务会计报告更 多地遵循审慎监管的要求，并且商业银行被提前过度征税。应当构建会计报告与监管报告双重报告体系来协调会计与监管的矛 盾，同时税务部门要加强与会计部门的配合，减少贷款损失准备金计提的主观性，避免过度征税。

Abstract:

Due to the different purposes of loan loss reserve，there are differences among rules made by different departments such as regulatory department，accounting department and taxation department． Through the research on the current situation of loan loss reserve in commercial banks，it can be found that loan loss provision policies have not been implemented effectively． Most financial reports made by commercial banks follow the requirements of prudential supervision，and banks are excessively taxed before loan loss provisioning． Our study suggests that a dual reporting system of accounting reports and regulatory reports should be built to reconcile the contradiction between accounting and supervision，and taxation departments should coordinate with the accounting department to reduce the subjectivity of the loan loss reserve provision and to avoid excessive taxation．

备注/Memo

备注/Memo:

作者简介: 徐珊( 1972—) ，女，福建福州人，硕士，高级经济师，主要从事税收、会计理论与实务研究。

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更新日期/Last Update: 2012-12-25