[1]刘 淼 许珍慧*.中国动态拨备制度的实施效果评价[J].南京师大学报(社会科学版),2018,(03):063.
　LIU Miao,XU Zhen-hui.Evaluation of the Implementation Effect of China’s Dynamic Provisioning[J].Journal of Nanjing Normal University (Social Science Edition),2018,(03):063.
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中国动态拨备制度的实施效果评价
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《南京师大学报》（社会科学版）[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2018年03期
页码:
063
栏目:
经济学研究:防控金融风险专题研究
出版日期:
2018-05-25

文章信息/Info

Title:
Evaluation of the Implementation Effect of China’s Dynamic Provisioning
作者:
刘 淼 许珍慧*
吉林财经大学，130117 ；吉林九台农村商业银行资产负债管理部，130500
Author(s):
LIU Miao; XU Zhen-hui
关键词:
动态拨备制度; 效果评价; 逆周期性; 资本操纵; 利润平滑
Keywords:
dynamic provisioning system; effect evaluation; countercyclicality; capital manipulation; profitsmoothing
摘要:
顺应国际金融监管改革趋势，中国于2011 年正式引入动态拨备制度。然而，目前该制度实施周期较短，仍处于不断探索与完善阶段，实施效果有待科学评价。本文总结了中国动态拨备制度的整体框架和基本设置，在明确动态拨备制度理念和目标的基础上，运用指标数据分析和实证分析相结合，考察了中国动态拨备制度的总体实施效果。结果表明，虽然中国银行业和选取的代表性商业银行基本达到了动态拨备的监管标准，但制度的实施并没有发挥出统计上显著的逆周期特征，而且还存在商业银行利用动态拨备进行资本操纵和利润平滑的现象。对此，本文借鉴国际成功经验，有针对性地提出了完善动态拨备制度的政策建议。
Abstract:
In accordance with the international trend in financial supervision reform，China officially started toimplement dynamic provisioning in 2011. However，since it has been implemented for a relatively short periodof time，the system needs to be improved on the basis of sufficient investigation and research，and in particular，the effect of the implementation needs to be evaluated. This paper tries to describe the overall framework andbasic set-up of China’s dynamic provisioning system. Based on a clear description of the concept and objectivesof dynamic provisioning，the analyses of the indicator data and empirical data are applied to investigate theoverall implementation effect of dynamic provisioning. The results show that although the Chinese bankingindustry and the commercial banks selected for observation have met the basic regulatory standards of dynamicprovisioning，but the implementation of dynamic provisioning does not show a statistically significantcountercyclicality. Furthermore，some commercial banks also take the advantage of dynamic provisioningto manipulate capital and smooth profits. In this regard，this paper puts forward some policy suggestions toimprove the dynamic provisioning system by drawing on the successful international experience.

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[1]杨鸿杰 丁长青*.我国大型资源型企业经济转型的发展效果评价 ——基于平煤神马集团的实证研究[J].南京师大学报(社会科学版),2013,(05):046.
　YANG Hong jie,DING Chang qing.Assessing the Economic Transformation of Chinas LargeSized Resources Enterprises: A Case Study of Pingmei Shenma Group[J].Journal of Nanjing Normal University (Social Science Edition),2013,(03):046.
[2]王海英*.成功教育改革的系统设计、协同运行及效果评价[J].南京师大学报(社会科学版),2013,(05):099.
　WANG Hai ying.System Design, Collaborative Operation and Effect Assessment of Successful Education Reform[J].Journal of Nanjing Normal University (Social Science Edition),2013,(03):099.

备注/Memo

备注/Memo:
* 刘淼，经济学博士，吉林财经大学副教授，130117 ；许珍慧，吉林九台农村商业银行资产负债管理部，130500。本文是国家社科基金项目（15BGJ039）的阶段性成果。
更新日期/Last Update: 2018-05-25