本文選題：商業(yè)銀行 + 表外業(yè)務(wù)�。� 參考：《西南財經(jīng)大學(xué)》2012年碩士論文

【摘要】：商業(yè)銀行表外業(yè)務(wù)作為一項新興的業(yè)務(wù),成為了目前我國銀行業(yè)發(fā)展的重要方向,同時也有著良好的發(fā)展前景。近幾年來,我國銀行業(yè)表外業(yè)務(wù)獲得了長足的發(fā)展的同時,由于表外業(yè)務(wù)本身的多樣性和特殊性以及表外業(yè)務(wù)的信息披露缺乏公認(rèn)會計規(guī)范的約束,致使披露的信息尚不能滿足內(nèi)外部使用者對信息披露的需求,其披露的信息充分性、有用性受到置疑。商業(yè)銀行表外業(yè)務(wù)的會計信息披露存在信息披露的形式過于簡單,提供的信息量不大;披露如金融衍生工具披露缺少公允價值信息等,影響到表外業(yè)務(wù)信息使用者對表外業(yè)務(wù)的潛在風(fēng)險的分析和判斷；缺少對表外業(yè)務(wù)的風(fēng)險計量,如信用風(fēng)險的敞口計量及緩解技術(shù)等信息披露等問題。本文主要從商業(yè)銀行表外業(yè)務(wù)會計信息披露現(xiàn)狀入手,發(fā)現(xiàn)其存在的主要問題,并進(jìn)一步以信息披露的相關(guān)理論基礎(chǔ)為依據(jù),研究國內(nèi)外商業(yè)銀行表外業(yè)務(wù)會計信息披露的相關(guān)規(guī)定,最后對我國商業(yè)銀行表外業(yè)務(wù)會計信息披露進(jìn)行了設(shè)計,提出了解決問題相應(yīng)的對策。
[Abstract]:Off-balance-sheet business of commercial banks as a new business has become an important direction of banking development in China, but also has a good development prospects. In recent years, China's banking off-balance-sheet business has made great progress. At the same time, due to the diversity and particularity of off-balance-sheet business and the lack of restrictions of generally accepted accounting standards for information disclosure of off-balance-sheet business, As a result, the disclosure of information can not meet the needs of internal and external users of information disclosure, its disclosure of information adequacy, usefulness has been questioned. The form of disclosure of accounting information in off-balance sheet business of commercial banks is too simple and the amount of information provided is not large; disclosure, such as the lack of fair value information on financial derivatives, It affects the analysis and judgment of the potential risk of off-balance sheet business information users, and lacks the risk measurement of off-balance sheet business, such as credit risk exposure measurement and mitigation technology, and so on. This paper mainly starts with the current situation of accounting information disclosure in off-balance sheet business of commercial banks, finds out the main problems, and further based on the relevant theoretical basis of information disclosure. This paper studies the relevant regulations on the disclosure of off-balance sheet accounting information of commercial banks at home and abroad, and finally designs the accounting information disclosure of off-balance sheet business of commercial banks in China, and puts forward corresponding countermeasures to solve the problems.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F830.42

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本文編號：1963253