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首页> 外文会议>2010 3rd International Conference on Information Management, Innovation Management and Industrial Engineering >Banking Management, Loans Loss Allowance and Accounting Standard
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Banking Management, Loans Loss Allowance and Accounting Standard

机译：银行管理，贷款损失准备金和会计准则

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摘要

The regulatory rules of loan loss allowance have been controversial for a long time between the banking regulatory administration and accounting legislative administration. In particular, after the sub prime crisis, whether the expected-loss model developed by the International Accounting Standards Board is an appropriate approach to resolve this dispute is in question. This paper examines the various arguments of the U.S. financial markets in the last two decades. We find that there is a deviation between generally accepted accounting principles and banking regulatory rules, which gives rise to the persistent debates regarding banking provision. Accordingly, the expected loss model is not useful either for accounting legislation or banking regulation. The fundamental solution is to strictly distinguish and improve them respectively.
机译：在银行监管部门和会计立法部门之间，长期以来对贷款损失准备金的监管规则一直存在争议。尤其是在次贷危机之后，国际会计准则理事会开发的预期损失模型是否是解决此争端的适当方法值得商question。本文研究了过去二十年来美国金融市场的各种论点。我们发现，公认会计原则与银行监管规则之间存在偏差，这引起了有关银行准备金的持续争论。因此，预期损失模型对于会计法规或银行法规均无用。根本的解决方案是分别严格区分和改进它们。

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