本文選題：商業(yè)銀行 + 不良資產(chǎn)證券化��； 參考：《上海國家會計學(xué)院》2017年碩士論文

【摘要】：銀行資產(chǎn)質(zhì)量是影響銀行經(jīng)營質(zhì)量的決定性因素,過高的不良資產(chǎn)是商業(yè)銀行發(fā)展的極大阻礙。一直以來,如何高效地處置不良資產(chǎn)是一個困擾著世界各國商業(yè)銀行的難題。當(dāng)前,資產(chǎn)證券化正逐步成為化解不良資產(chǎn)問題的一個重要方式。但在我國,不良資產(chǎn)證券化目前仍是一項新興業(yè)務(wù),既需要不斷積累實務(wù)經(jīng)驗,還需要在學(xué)術(shù)研究上不斷探索。為了實現(xiàn)商業(yè)銀行進(jìn)行不良資產(chǎn)證券化的目的和應(yīng)對不良資產(chǎn)證券化帶來的金融風(fēng)險,本文將對商業(yè)銀行不良資產(chǎn)證券發(fā)行的會計出表問題和風(fēng)險防范進(jìn)行探討,這對商業(yè)銀行從事不良資產(chǎn)證券化的積極性和該業(yè)務(wù)的可持續(xù)性發(fā)展至關(guān)重要。本文在對我國商業(yè)銀行不良資產(chǎn)證券化的歷史經(jīng)驗和現(xiàn)有的分析總結(jié)的基礎(chǔ)上,以不良資產(chǎn)證券化重啟后的由中國銀行推出的首個產(chǎn)品——中譽(yù)2016年第一期不良資產(chǎn)支持證券為例,分析了產(chǎn)品特征、會計出表障礙及出表效果和主要風(fēng)險。值得關(guān)注的是不良資產(chǎn)作為基礎(chǔ)資產(chǎn)的特點(diǎn)帶來的產(chǎn)品結(jié)構(gòu)特點(diǎn)和信用風(fēng)險。中譽(yù)一期通過特殊交易條款設(shè)置、賬戶安排,實現(xiàn)其在合并報表以及單體報表層面的雙出表。并且通過計算分析,中譽(yù)一期在實現(xiàn)會計出表后,在財務(wù)指標(biāo)、資本指標(biāo)、風(fēng)險指標(biāo)層面,提高了中國銀行資產(chǎn)負(fù)債表的表現(xiàn),降低加權(quán)風(fēng)險資產(chǎn),起到釋放資本的作用。在經(jīng)濟(jì)效益方面,最突出的優(yōu)勢是與打破資產(chǎn)管理公司的限制,并且可以使現(xiàn)金回收的時點(diǎn)提前。雖然中譽(yù)一期相對于中國銀行的整體不良貸款狀況的規(guī)模很小,但其改善效率是顯著的,其意義主要在于它是一個成功的經(jīng)驗和先例,拓展了中國銀行處置不良資產(chǎn)的渠道,并且為后續(xù)的不良資產(chǎn)證券化起到了借鑒作用。
[Abstract]:The quality of the bank's assets is the decisive factor affecting the quality of the bank's management, and the excessive non-performing assets are a great obstacle to the development of commercial banks. How to efficiently handle the bad assets is a difficult problem that has plagued the commercial banks all over the world. But in our country, the securitization of non-performing assets is still a new business. It needs to accumulate practical experience and continue to explore in academic research. In order to realize the purpose of securitisation of non-performing assets and the financial risks brought about by the securitization of non-performing assets, this article will be on the non-performing assets securities of commercial banks. The issue of accounting statement and risk prevention are discussed, which is very important to the enthusiasm of commercial banks to engage in the securitization of non-performing assets and the sustainable development of the business. On the basis of the historical experience and the existing analysis and summary of the non-performing assets securitization of the commercial banks in China, this paper restarts with the securitization of non-performing assets. The first product launched by the Bank of China, the first phase of NPL in 2016, was used as an example to analyze the product features, the accounting table barriers and the results and the main risks. It is worth paying attention to the product structure characteristics and credit risks caused by the characteristics of the non-performing assets as the basic assets. In terms of financial index, capital index and risk index, the performance of the balance sheet of the Bank of China, the weight of the weighted risk assets, the release of capital, and the role of the release of capital. In terms of economic benefits, the most prominent advantage is to break the limits of the Asset Management Co and to advance the time point of cash recovery. Although the size of the first phase of the China bank's overall non-performing loan to the Bank of China is small, its improvement efficiency is significant, mainly because it is a successful experience and precedent. The Bank of China has a channel for disposing bad assets and has played a role in reference to the subsequent securitization of non-performing assets.

【學(xué)位授予單位】：上海國家會計學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.51

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