本文選題：上市銀行 + 理財產(chǎn)品��； 參考：《長安大學(xué)》2017年碩士論文

【摘要】：隨著我國金融市場的快速發(fā)展,銀行理財?shù)漠a(chǎn)品規(guī)模日益增長,業(yè)務(wù)模式不斷創(chuàng)新,這對商業(yè)銀行理財產(chǎn)品的會計處理、信息披露、風(fēng)險控制、金融監(jiān)管、市場執(zhí)行環(huán)境等方面提出了更高的要求和挑戰(zhàn)。然而,商業(yè)銀行理財業(yè)務(wù)創(chuàng)新發(fā)展的步伐遠(yuǎn)遠(yuǎn)超過了會計準(zhǔn)則及監(jiān)管政策的更新速度,理財產(chǎn)品結(jié)構(gòu)的復(fù)雜性、運作的繁瑣性與風(fēng)險性,為商業(yè)銀行會計處理實務(wù)工作及監(jiān)管機構(gòu)的監(jiān)管調(diào)控帶來了一系列問題。因此,我國商業(yè)銀行理財產(chǎn)品發(fā)展現(xiàn)狀如何,會計處理方面存在什么問題,會造成什么樣的影響或風(fēng)險,如何更好的規(guī)范等已經(jīng)成為亟需解決的熱點問題。同時,目前對理財產(chǎn)品的會計處理問題的理論研究,主要是一些實務(wù)工作者的簡單介紹,學(xué)術(shù)界的相關(guān)研究文獻(xiàn)較少,缺乏全面系統(tǒng)的闡釋。因此,本文希望針對理財產(chǎn)品的會計處理問題通過理論研究和實際數(shù)據(jù)進(jìn)行分析,并提出有針對性的改進(jìn)意見,為規(guī)范我國商業(yè)銀行理財會計處理提供一定幫助。本文運用規(guī)范研究和統(tǒng)計描述相結(jié)合的方法,首先對國內(nèi)外銀行理財產(chǎn)品相關(guān)文獻(xiàn)進(jìn)行闡述,介紹商業(yè)銀行理財產(chǎn)品的定義、分類及運作模式。其次對我國24家A股上市商業(yè)銀行的財務(wù)報告進(jìn)行系統(tǒng)地統(tǒng)計與定量分析,全面地梳理和總結(jié)出理財產(chǎn)品的會計處理現(xiàn)狀,進(jìn)而揭示出其存在的主要問題是各銀行會計政策選擇自由度太大,會計確認(rèn)隨意性較大,計量模式較為混亂,信息披露水平較低等問題。本文針對存在的問題提出相應(yīng)的改進(jìn)對策,并從完善制度、加強監(jiān)管方面針對銀行理財外部環(huán)境的改善提出政策性建議,促進(jìn)銀行理財業(yè)務(wù)的健康發(fā)展和科學(xué)轉(zhuǎn)型。最后得出銀行應(yīng)當(dāng)約束自身不規(guī)范的會計處理行為,準(zhǔn)則制定機構(gòu)及監(jiān)管機構(gòu)應(yīng)當(dāng)及時調(diào)整和修復(fù)政策規(guī)范的結(jié)論,為銀行理財業(yè)務(wù)提供良好的規(guī)范制度及政策執(zhí)行環(huán)境。本文的創(chuàng)新性在于從確認(rèn)、計量、列報與披露的整個會計處理過程對理財產(chǎn)品進(jìn)行系統(tǒng)性分析和研究,形成一個較為嚴(yán)謹(jǐn)全面的理財會計系統(tǒng)。并且準(zhǔn)確全面地描述了理財產(chǎn)品最新的市場發(fā)展?fàn)顩r及存在的問題,提出解決理財產(chǎn)品會計處理問題的新思路。這將有利于充實關(guān)于理財產(chǎn)品會計處理問題的文獻(xiàn)研究,為其他學(xué)者的相關(guān)研究提供部分理論參考;同時,有利于為理財產(chǎn)品相關(guān)準(zhǔn)則的完善以及監(jiān)管制度的改進(jìn)提供一定理論參考,對規(guī)范和完善商業(yè)銀行理財業(yè)務(wù)的會計處理具有良好的指導(dǎo)意義。因此,本文的研究順應(yīng)了當(dāng)前理財產(chǎn)品健康發(fā)展的內(nèi)生需求,具有重要的理論價值與實踐意義。
[Abstract]:With the rapid development of the financial market in our country, the product scale of banking financial management is growing day by day, and the business model is innovating constantly. This is the accounting treatment, information disclosure, risk control and financial supervision of the financial products of commercial banks. Market implementation environment and other aspects of higher requirements and challenges. However, the pace of innovation and development of financial management business in commercial banks has far exceeded the update speed of accounting standards and regulatory policies, the complexity of financial management product structure, the complexity and risk of operation. It has brought a series of problems for the practical work of accounting treatment of commercial banks and the supervision and control of regulatory agencies. Therefore, how to develop the financial products of commercial banks in our country, what problems exist in accounting treatment, what kind of influence or risk will be caused, how to better regulate and so on has become a hot issue that needs to be solved. At the same time, at present, the theoretical research on accounting treatment of financial products is mainly a brief introduction of some practitioners, the academic literature is relatively few, lack of comprehensive and systematic interpretation. Therefore, this paper hopes to analyze the accounting problems of financial products through theoretical research and practical data, and put forward some suggestions to improve the financial management accounting of commercial banks in China. This paper uses the method of combining normative research and statistical description, first of all, describes the domestic and foreign banking financial products related literature, introduces the definition, classification and operation mode of commercial bank financial products. Secondly, the financial reports of 24 A-share listed commercial banks in China are systematically analyzed and quantitatively analyzed, and the current situation of accounting treatment of financial products is summarized. Then it reveals that the main problems are that the banks have too much freedom of choice of accounting policy, the accounting recognition is more arbitrary, the measurement model is more confused, and the level of information disclosure is low. According to the existing problems, this paper puts forward the corresponding improvement countermeasures, and puts forward some policy suggestions for the improvement of the external environment of banking finance from the aspects of perfecting the system and strengthening the supervision, so as to promote the healthy development and scientific transformation of the banking financial management business. Finally, the conclusion is drawn that banks should restrain their own non-standard accounting treatment behavior, and standard-setting agencies and regulators should adjust and repair policy norms in time to provide a good regulatory system and policy execution environment for banking financial management business. The innovation of this paper lies in the systematic analysis and study of financial products from the whole accounting process of confirmation, measurement, presentation and disclosure to form a more rigorous and comprehensive financial accounting system. It also describes the latest market development and existing problems of financial management products, and puts forward a new way to solve the accounting problems of financial products. This will be helpful to enrich the literature on accounting treatment of financial products and provide some theoretical references for other scholars. It is helpful to provide some theoretical reference for the improvement of the relevant standards of financial management products and the improvement of supervision system, and has a good guiding significance for standardizing and perfecting the accounting treatment of financial management business of commercial banks. Therefore, the research of this paper conforms to the endogenous demand of the healthy development of financial management products, and has important theoretical and practical significance.
【學(xué)位授予單位】：長安大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.2

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 黎江毅;;理財產(chǎn)品信息披露保障金融消費者權(quán)益[J];中國農(nóng)村金融;2016年21期

2 中國人民銀行葫蘆島市中心支行錦州銀行葫蘆島分行聯(lián)合課題組;劉志軍;于錦;;理財產(chǎn)品的會計處理問題探討[J];金融會計;2016年09期

3 趙曉菲;;理財產(chǎn)品的屬性界定與功能監(jiān)管路徑[J];財經(jīng)界(學(xué)術(shù)版);2016年07期

4 邱海蓉;;我國商業(yè)銀行理財業(yè)務(wù)會計核算現(xiàn)狀及相關(guān)建議[J];時代金融;2015年36期

5 周衛(wèi)華;;銀行理財打破“剛性兌付”需合理估值定價[J];國際金融;2015年11期

6 林淑霞;;對銀行理財產(chǎn)品會計處理與監(jiān)管研究[J];現(xiàn)代國企研究;2015年18期

7 吳曉桐;;淺析商業(yè)銀行理財產(chǎn)品會計處理方式及風(fēng)險管理問題[J];商業(yè)經(jīng)濟;2015年08期

8 曹飛;;商業(yè)銀行個人理財產(chǎn)品會計處理的影響與風(fēng)險分析[J];商業(yè)會計;2015年14期

9 趙文勝;;商業(yè)銀行成立理財子公司的意義及影響[J];國際金融;2015年07期

10 童星;;我國商業(yè)銀行理財產(chǎn)品會計處理與信息披露的研究[J];商業(yè)會計;2015年09期

相關(guān)重要報紙文章 前1條

1 陳燕華;李家勝;;非保本型銀行理財產(chǎn)品核算實務(wù)的兩個關(guān)鍵[N];中國會計報;2013年

相關(guān)碩士學(xué)位論文 前3條

1 趙靜蘭;我國商業(yè)銀行理財產(chǎn)品風(fēng)險披露研究[D];西南財經(jīng)大學(xué);2014年

2 王藝諾;關(guān)于我國上市銀行理財產(chǎn)品會計處理與信息披露的研究[D];財政部財政科學(xué)研究所;2013年

3 王妍妍;商業(yè)銀行個人理財產(chǎn)品信息披露制度研究[D];中國政法大學(xué);2011年

，

本文編號：1992849