中文摘要：

本文运用动态面板数据方法，对2006年2季度至2011年4季度间我国银行业不良贷款的宏观经济及银行特征影响因素进行了基于公司贷款与零售贷款的分别考察。结果显示，宏观经济要素及银行特征与不良贷款的关联因产品门类不同而存在不对称性：相对而言，公司贷款对来自宏观经济层面的负面冲击更为敏感；而银行成本效率对两类贷款不良率的作用方向也截然不同。据此，本文提出了若干加强差异化银行监管及管理的建议。

英文摘要：

This paper examines the determinants of non-performing loans in Chinese banking sector from the second quarter of 2006 to the fourth quarter of 2011 using dynamic panel data methods, separately for business loans and consumer loans from both macroeconomic and bank specific perspectives. The results shows that symmetry does exist in the connection of macroeconomic factors and bank specific characters with NPLs in different product categories; business loans are more sensitive to the negative macroeconomic shocks, and the cost efficiency has entirely different effect on different kinds of NPLs. Therefore, this paper introduces suggestions on differentiating supervision and management of banks.