本文選題：信用卡　切入點：資產(chǎn)減值準備　出處：《華南理工大學》2012年碩士論文　論文類型：學位論文

【摘要】：銀行業(yè)的資產(chǎn)減值準備主要是對應收賬款和其他應收款等應收款項計提的壞賬準備，而信用卡作為新興的銀行個人業(yè)務，其風險表現(xiàn)及管理模式有別于傳統(tǒng)銀行業(yè)務，資產(chǎn)減值準備的計提辦法卻差異很大。 隨著國內(nèi)銀行信用卡業(yè)務的日益發(fā)展壯大和信用卡風險資產(chǎn)規(guī)模的日益增大，信用卡已經(jīng)成為各家銀行個人業(yè)務的重心，信用卡市場也成為傳統(tǒng)四大國有銀行和其他商業(yè)銀行爭奪個人業(yè)務的主要戰(zhàn)場。截至2011年底，銀行業(yè)監(jiān)督管理委員會重新又批出了新的信用卡牌照，又有數(shù)家銀行加入信用卡市場爭奪的行列。 信用卡高風險高收益的特質(zhì)，表現(xiàn)在信用卡產(chǎn)品規(guī)模效應上，規(guī)模增大時，則信用卡業(yè)務的風險逐漸的表露出來，而各家銀行均有建立信用卡業(yè)務減值準備管理體系，以保持信用卡業(yè)務的競爭力，維護金融資產(chǎn)安全，各銀行都采取了對包括系統(tǒng)風險在內(nèi)的各種風險進行必要的資金準備。 由于國內(nèi)對銀行業(yè)資產(chǎn)減值準備的研究基本集中于傳統(tǒng)銀行業(yè)務領域，未有成熟方法對信用卡資產(chǎn)減值準備進行計提與確認，而是將傳統(tǒng)的資產(chǎn)減值準備計提方式簡單移植到信用卡產(chǎn)品上，從而引發(fā)某銀行信用卡中心內(nèi)部對信用卡業(yè)務風險大小的計量展開爭論，因此，就這一爭論進行案例分析有著理論與現(xiàn)實意義。 首先，論文結合了資產(chǎn)減值準備的研究文獻，，進行梳理與歸納，從會計準則的要求上對資產(chǎn)減值準備計提中涉及到的計提基數(shù)、計提比例、調(diào)整機制等問題進行一一闡述，為XX銀行信用卡業(yè)務減值準備進行案例分析提供必要的理論基礎和分析依據(jù)。 其次，在詳細描述XX銀行信用卡的行業(yè)背景和基本狀況的基礎上，進一步闡述該卡中心資產(chǎn)減值準備的計提過程，基于XX銀行信用卡中心內(nèi)部關于計提基數(shù)和計提比例的爭論，對案例展開了研究與分析。 最后，論文就XX銀行信用卡資產(chǎn)減值準備的確定過程和計提結果所涉及到的一些關鍵問題領域展開分析、并對信用卡業(yè)務計提的調(diào)整機制進行合理性的確認，試圖從中發(fā)現(xiàn)信用卡業(yè)務所面臨的風險，并對其進行管控，為信用卡資產(chǎn)減值準備的計提與確認機制提供有益的借鑒。通過準確計提信用卡業(yè)務資產(chǎn)減值，促進信用卡業(yè)務發(fā)展和防范整體市場風險。
[Abstract]:The preparation for asset impairment in banking is mainly about the provision of bad debts for accounts receivable and other receivables. As a new personal business, credit card is different from the traditional banking business in its risk performance and management mode. Asset impairment provisions for the method is very different. With the increasing development of credit card business in domestic banks and the increasing scale of credit card risk assets, credit card has become the focus of individual business of each bank. The credit card market has also become the main battleground between the traditional big four state-owned banks and other commercial banks in vying for personal business. By end of 2011, the Banking Regulatory Commission had granted new credit card licences again. Several more banks have joined the competition for credit cards. The characteristics of high risk and high income of credit card are manifested in the scale effect of credit card products. When the scale increases, the risk of credit card business gradually reveals, and each bank has established a credit card business impairment preparation management system. In order to maintain the competitiveness of credit card business and maintain the security of financial assets, banks have taken the necessary capital preparation for all kinds of risks, including system risk. Because the domestic research on the reserve for the impairment of banking assets is basically concentrated in the field of traditional banking business, there is no mature method for calculating and confirming the reserve for impairment of credit card assets. Instead, the traditional asset impairment preparation method is simply transplanted to credit card products, which leads to a debate on the risk measurement of credit card business within a bank credit card center. Case study on this argument has theoretical and practical significance. First of all, the paper combined with the research literature of asset impairment preparation, combed and summarized, from the requirements of accounting standards to the asset impairment provisions related to the basis, proportion, adjustment mechanism and other issues are expounded. Provide the necessary theoretical basis and analysis basis for XX bank credit card business impairment preparation case analysis. Secondly, on the basis of describing the industry background and basic situation of XX Bank credit card in detail, the paper further expounds the process of preparing for impairment of assets in the credit card center. Based on the argument about the cardinality and the proportion of the plan and withdrawal in the credit card center of XX Bank, the case is studied and analyzed. Finally, the paper analyzes the process of determining the credit card asset impairment preparation and some key issues related to the result of credit card asset impairment, and confirms the rationality of the adjustment mechanism of credit card business. This paper tries to find out the risk of credit card business, and control it, which can provide a useful reference for credit card asset impairment preparation. Promote credit card business development and guard against overall market risks.
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F830.42

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