关键词: 贷款损失准备,一般准备,专项准备,不良贷款

Abstract: There exist three big differences between the loan loss provision systems in the banking industry of different countries: differences on loan classification, the property of the secondary capital of the general provision being in dispute, and different progress of implementation of Basel Agreement III. In view of the lacking of coordination revealed in the existing loan loss provision systems and its relationship with capital and banking profitability, the following measures must be taken to improve the efficiency of loan loss provision supervision: firstly, to improve the comparability of the supervision index so as to provide the banking industry with a fairer competitive environment; secondly, to set up a dynamic counting and drawing mechanism for loan loss provision; thirdly, to prepare a unified scheme for counting and drawing of the general provision; fourthly, to unify the capital property of loan loss provision; and fifthly, to improve the supervision index and its effectiveness.

Key words: loan loss provision; general provision; specific provision; non-performing loan