中文摘要：

不健全的拨备规则可能加剧银行的顺周期行为,危机后建立微观反周期机制的途径之一就是改革拨备规则。本文通过对西班牙动态拨备系统的经验分析表明,动态拨备规则虽不能消除商业银行的顺周期行为,但其较好地解决了拨备的充足性及其“旱涝保收”问题,提高了银行系统抵御风险的缓冲能力。随着银行业市场化改革的深入,我国应借鉴西班牙动态拨备经验,进一步完善我国的银行业拨备制度,提高国内银行的风险管理和抵御风险冲击能力。

英文摘要：

Unsound rules of provision may intensify bank＇s pro-cyclical behavior. One approach to establish micro counter-cyclical mechanism after the crisis is to reform the rules of loan loss provision. The article refers to the experience of dynamic provision system in Spain, and argues that though rules of dynamic provision couldn＇t eliminate bank＇s pro-cyclical behavior, it can ensure the sufficiency of provision and improve the bank＇ ability of risk prevention. As the banking reform deepens, China should learn from the experience of Spain, further complete the provision system of the banking industry, and improve domestic banks＇ ability of risk management and prevention.