贷款损失准备金提取是银行信贷风险管理的重要组成部分，同时也是一直困扰会计界和银行界的一个比较重要的问题。以美国为例，自1975年FASB发布SFAS NO.5以来，美国会计部门、证券监管机构以及银行监管机构对于贷款损失准备金会计政策问题的争论就从未停止。
我国理论界对于贷款损失准备金会计政策的研究，尤其是国际和国内贷款损失准备金政策的系统性研究还比较缺乏。本文以提出问题、分析问题和解决问题为思路。第二章对国内外有关贷款损失准备金问题的实证及规范研究进行了回顾；第三章和第四章分析归纳出我国在贷款损失准备金会计政策及计提实务中存在的若干问题；在第五至第八章从确认、计量和披露等角度系统回顾了美国1975年以来在贷款损失准备金会计政策问题上所经历的模糊、分歧、冲突与协调历程及其对银行稳健和信息透明的影响，并对其在贷款资产价值计量问题的上最新发展动态进行追索和讨论；第九章在借鉴美国经验的基础上，针对我国贷款损失准备金会计政策与实务中所存在的问题，提出若干政策建议；第十章给出本文结论。
通过上述研究，希望能对我国贷款损失准备金会计政策的改进和完善提供有益的经验支持，借以明确贷款损失准备金会计政策制定和执行过程中应该注意到的问题及应采取的应对措施。
关键词：贷款损失准备金；会计政策；稳健经营；信息透明
Abstract
Loan-loss provisioning is an important part of credit risk management practice in banking industry. However, the provisioning accounting practice is always a big problem which has troubled both the accounting department and bank regulators for many years. Take America for example, since the issuance of SFAS NO.5 in 1975, the ending of the debates around this topic between accounting department、securities supervisor and bank regulators is never coming.
The theory study of loan-loss provision accounting is very insufficient in our country, especially the systemic study about the loan-loss provision policy of both internal and international. This thesis is constructed as a problem resolve orientation. Chapter two reviews the literature in this field. Chapter three and four point out the problems existing in our country’s loan-loss provision accounting policy and practice. Chapter five to chapter eight systematically review the experiences of amphibolous, debate, conflict and harmonize process of ALLL standards in America since 1975, as well as the latest dynamics on the measurement model of loan asset. The problems, experience and lessons of the whole process are analyzed from the professional perspectives of accounting recognition, measurement and disclosure. Chapter nine gives some suggestions to our country’s loan-loss provision accounting policy based on the American experience. Chapter ten concludes.
Through this thesis, hopefully, I can give some helpful empirical support to the improvement of the loan-loss provision accounting policy in our country, and recognize the problems to which should be paid attention as well as the corresponding resolutions during the policy making and practicing process.
KEY WORDS: loan-loss provision; accounting policy; prudential operation; accounting transparency
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