我国住房贷款资产减值预期损失法及其应用研究

摘要

现行的金融工具减值模型———已发生损失模型具有顺周期效应，美国金融危机暴露了已发生损失模型的弊端，IASB于2009年首次提出“预期损失模型”。近年来，IASB和FASB一直不断地完善改进预期损失模型，并提出多种方法，预期信用损失模型基本已成定局。住房贷款是我国商业银行的主要金融资产，鉴于目前国内房地产市场的状况，有必要采用预期损失模型对住房贷款资产计提减值准备。同时，我国商业银行需要重建会计政策和内部控制系统，以确保持续核对信用损失的估计。%The existing financial instruments impairmentmodel which is incurred loss model has the pro-cyclical effect.The U.S. finan-cial crisis exposed itsdisadvantages. The IASB put forwardexpected loss modelfor the first time in 2009.In recent years, the IASB and FASB has been improving constantly the expected loss model, and put forward a variety of methods, so the expectedcredit loss modelis a foregone conclusion.Housing loan is the main financial assets of commercial banks in China. In view of the domestic real estate market, it is necessary to adopt the expected loss model to prepare for housing loan provision impairment.Meanwhile, China's commercial banks need to rebuild the accounting policy and internal control system, so as to ensure continued check estimates of credit loss.