本文選題：貸款減值準(zhǔn)備 + 預(yù)期損失模型��； 參考：《沈陽大學(xué)》2017年碩士論文

【摘要】：自2008年由美國(guó)次貸危機(jī)引起的全球性金融危機(jī)爆發(fā)以來,人們開始對(duì)商業(yè)銀行信貸資產(chǎn)質(zhì)量產(chǎn)生了懷疑,對(duì)目前使用的金融資產(chǎn)減值會(huì)計(jì)準(zhǔn)則予以批判和反思,認(rèn)為現(xiàn)有會(huì)計(jì)準(zhǔn)則在很大程度上加劇了本次金融危機(jī)。近年來我國(guó)經(jīng)濟(jì)增速開始放緩,國(guó)外投行又開始唱衰中國(guó)經(jīng)濟(jì),他們普遍低估我國(guó)商業(yè)銀行的盈利能力和資產(chǎn)質(zhì)量。目前,我國(guó)的資本市場(chǎng)已經(jīng)向國(guó)際化方向發(fā)展,我們迫切希望我國(guó)的會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則實(shí)質(zhì)趨同,其目的是希望我們的企業(yè)走向世界,在全球范圍內(nèi)實(shí)現(xiàn)資源優(yōu)化配置。商業(yè)銀行健康穩(wěn)定發(fā)展對(duì)我國(guó)經(jīng)濟(jì)的發(fā)展可謂意義深遠(yuǎn)。目前,我國(guó)商業(yè)銀行采用的貸款“已發(fā)生損失模型”是否存在“順周期效應(yīng)”和“懸崖效應(yīng)”;是否需要引進(jìn)國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)制定的“預(yù)期損失模型”;如果需要實(shí)施“預(yù)期損失模型”,我們應(yīng)該選擇在哪個(gè)比較合適的時(shí)間段去加以實(shí)施;為有效實(shí)施該模型,現(xiàn)階段我們商業(yè)銀行又該做好哪些方面的準(zhǔn)備工作。對(duì)于這些問題,本文結(jié)合我國(guó)商業(yè)銀行的現(xiàn)狀,通過會(huì)計(jì)理論分析和統(tǒng)計(jì)分析后得出以下結(jié)論:目前,我國(guó)商業(yè)銀行實(shí)施的貸款“已發(fā)生損失模型”存在較強(qiáng)的“順周期效應(yīng)”和“懸崖效應(yīng)”,我們需要引進(jìn)“預(yù)期損失模型”以減輕由于使用“已發(fā)生損失模型”引發(fā)的不良結(jié)果。考慮到目前我國(guó)經(jīng)濟(jì)處于下行通道,信貸違約風(fēng)險(xiǎn)加大,以及我國(guó)商業(yè)銀行信貸風(fēng)險(xiǎn)管理水平尚待提高,因此,本文認(rèn)為目前我國(guó)實(shí)施“預(yù)期損失模型”的時(shí)機(jī)尚未成熟,在現(xiàn)階段我們應(yīng)加快提升銀行業(yè)信貸風(fēng)險(xiǎn)信息化管理水平。
[Abstract]:Since the outbreak of the global financial crisis caused by the subprime mortgage crisis in the United States in 2008, people have begun to doubt the credit asset quality of commercial banks, and to criticize and reflect on the accounting standards of impairment of financial assets used at present. That the existing accounting standards to a large extent exacerbated the financial crisis. In recent years, China's economic growth began to slow down, and foreign investment banks began to slow down the Chinese economy. They generally underestimated the profitability and asset quality of Chinese commercial banks. At present, the capital market of our country has been developing towards the international direction. We urgently hope that the accounting standards of our country and the international accounting standards will converge substantially, the purpose of which is to hope our enterprises to go to the world and realize the optimal allocation of resources in the global scope. The healthy and stable development of commercial banks is of great significance to the economic development of our country. At present, whether there is a "pro-cyclical effect" and "cliff effect" in the loan "incurred loss model" adopted by Chinese commercial banks, and whether it is necessary to introduce the "expected loss model" developed by the International Accounting Standards Board (IASB); If we need to implement the "expected loss model", we should choose the appropriate time period to implement it; in order to effectively implement the model, what aspects of preparation should we make at this stage. For these problems, this paper combines the current situation of commercial banks in China, through the analysis of accounting theory and statistical analysis, draw the following conclusions: at present, There is a strong pro-cyclical effect and "cliff effect" in the loan "incurred loss model" implemented by commercial banks in China. We need to introduce the "expected loss model" to mitigate the adverse results caused by the use of the "incurred loss model". Considering that China's economy is in a downward channel, the risk of credit default is increasing, and the level of credit risk management of commercial banks in China needs to be improved, this paper considers that the time is not ripe for the implementation of the "expected loss model" in our country. At this stage, we should speed up the promotion of banking credit risk information management level.
【學(xué)位授予單位】：沈陽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.4;F830.42

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