本文關(guān)鍵詞： 會計(jì)視角 商業(yè)銀行 表外業(yè)務(wù) 風(fēng)險管理 研究　出處：《石家莊經(jīng)濟(jì)學(xué)院》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：商業(yè)銀行業(yè)務(wù)主要分為三大部分：資產(chǎn)業(yè)務(wù)、負(fù)債業(yè)務(wù)和表外業(yè)務(wù)。隨著近幾年金融體制改革的不斷深入，利率市場化已經(jīng)成為今后改革的必然趨勢，傳統(tǒng)的資產(chǎn)和負(fù)債業(yè)務(wù)所帶來的息差收益將會越來越少。同時伴隨著金融市場的逐步放開，國有銀行、股份制商業(yè)銀行、城市商業(yè)銀行、外資銀行以及村鎮(zhèn)銀行等多種金融機(jī)構(gòu)共存的局面將逐步形成，銀行間傳統(tǒng)業(yè)務(wù)的競爭將會愈演愈烈。因此，發(fā)展傳統(tǒng)業(yè)務(wù)以外的創(chuàng)新品種，將是各銀行贏得市場份額的有力武器，自1996年起，我國商業(yè)銀行逐步開始探索表外業(yè)務(wù)，截至2012年底，，我國商業(yè)銀行表外業(yè)務(wù)收入占全部營業(yè)收入的比重已經(jīng)平均達(dá)到20%左右，但與國外發(fā)達(dá)國家商業(yè)銀行的50%相比還有較大差距。因此，近幾年我國商業(yè)銀行逐步開始重視并大力發(fā)展表外業(yè)務(wù)。表外業(yè)務(wù)在給商業(yè)銀行帶來巨大利潤的同時，由于其本身具有的高杠桿性及隱蔽性，由此帶來的風(fēng)險往往沒有引起商業(yè)銀行本身及監(jiān)管部門的重視。因此，本文分析了我國商業(yè)銀行表外業(yè)務(wù)發(fā)展的現(xiàn)狀，從會計(jì)視角深入剖析了發(fā)展過程中存在的問題及風(fēng)險點(diǎn)，并結(jié)合自身工作經(jīng)歷，對我國表外業(yè)務(wù)風(fēng)險管理提出了一些合理化建議。 第一部分：闡述了本文研究的目的及意義，并對目前國內(nèi)外相關(guān)問題研究情況進(jìn)行綜述。 第二部分：對表外業(yè)務(wù)的概念進(jìn)行了界定。該部分對表外業(yè)務(wù)與中間業(yè)務(wù)、或有事項(xiàng)、備查類事項(xiàng)等容易混淆的幾個概念進(jìn)行區(qū)分，準(zhǔn)確界定了本文所闡述的表外業(yè)務(wù)的概念。 第三部分：我國商業(yè)銀行表外業(yè)務(wù)現(xiàn)狀及存在問題。該部分簡要說明了我國目前表外業(yè)務(wù)發(fā)展的背景及發(fā)展過程中存在的問題，并從會計(jì)視角分析了表外業(yè)務(wù)在會計(jì)核算、信息披露及內(nèi)部控制等方面存在的風(fēng)險點(diǎn)。 第四部分：我國商業(yè)銀行表外業(yè)務(wù)風(fēng)險分析，該部分是本文的核心內(nèi)容。重點(diǎn)闡述了當(dāng)前我國商業(yè)銀行表外業(yè)務(wù)風(fēng)險的種類及特征，并對主要種類的表外業(yè)務(wù)風(fēng)險點(diǎn)做了簡單介紹，最后以銀行承兌匯票為例，分析其風(fēng)險存在的動因及簽發(fā)、貼現(xiàn)和兌付三個環(huán)節(jié)存在的風(fēng)險。 第五部分：防范表外業(yè)務(wù)風(fēng)險的對策及建議。該部分結(jié)合上述各方面分析，從會計(jì)角度對于防范表外業(yè)務(wù)風(fēng)險提出了一些合理化建議。
[Abstract]:Commercial bank business is mainly divided into three parts: assets business, liability business and off-balance sheet business. With the deepening of financial system reform in recent years, interest rate marketization has become an inevitable trend of future reform. Along with the gradual liberalization of the financial market, state-owned banks, joint-stock commercial banks, urban commercial banks, The coexistence of various financial institutions, such as foreign banks and village banks, will gradually take shape, and the competition between banks for traditional business will become increasingly fierce. Therefore, the development of innovative varieties other than traditional business, It will be a powerful weapon for banks to win market share. Since 1996, Chinese commercial banks have gradually begun to explore off-balance sheet business. As of end of 2012, the proportion of off-balance sheet business income of commercial banks in China has reached an average of about 20%. However, compared with the 50% of commercial banks in foreign developed countries, there is still a big gap. Therefore, in recent years, our commercial banks have gradually begun to attach importance to and vigorously develop off-balance-sheet business, which brings huge profits to commercial banks at the same time. Because of its high level of leverage and concealment, the risks brought about by it often do not attract the attention of the commercial banks themselves and the regulatory authorities. Therefore, this paper analyzes the current situation of the development of off-balance sheet business of commercial banks in China. This paper analyzes the problems and risk points in the process of development from the perspective of accounting, and puts forward some reasonable suggestions for the risk management of off-balance sheet business in our country combined with its own work experience. The first part: the purpose and significance of this study, and the current domestic and foreign related research situation is summarized. The second part: the concept of off-balance sheet business is defined. The concept of off-balance-sheet business described in this paper is accurately defined. The third part: the present situation and existing problems of off-balance sheet business of commercial banks in China. This part briefly describes the background of the development of off-balance sheet business in China and the existing problems in the development process, and analyzes the accounting of off-balance sheet business from the perspective of accounting. The risk point of information disclosure and internal control. Part 4th: risk analysis of off-balance sheet business of commercial banks in China, which is the core of this paper. At last, taking the bank acceptance bill as an example, the causes of risk and the risk of issuing, discount and payment are analyzed. Part 5th: countermeasures and suggestions to guard against the risk of off-balance sheet business. This part analyzes the above aspects and puts forward some reasonable suggestions from the accounting point of view to guard against the risk of off-balance sheet business.
【學(xué)位授予單位】：石家莊經(jīng)濟(jì)學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.33

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