本文選題：后金融危機時代 + 貸款撥備　； 參考：《暨南大學(xué)》2014年碩士論文

【摘要】：貸款撥備不僅影響會計信息透明，，而且關(guān)乎銀行經(jīng)營穩(wěn)健。一直以來，貸款撥備的計提都是會計準則制定機構(gòu)、銀行監(jiān)管機構(gòu)、各銀行面臨的國際性難題。隨著2008年金融危機的爆發(fā)，國際國內(nèi)對該難題的關(guān)注度持續(xù)發(fā)酵升溫，走上了重新審視、探索和解決該難題的艱辛旅程。 危機后，現(xiàn)行的已發(fā)生損失模型由于具有親周期性、缺乏前瞻性而備受質(zhì)疑。在各種壓力的共同作用下，全球最權(quán)威的會計準則制定機構(gòu)IASB對貸款撥備會計政策進行了改革，提出了考慮預(yù)期信用損失的“預(yù)期損失模型”，并在后續(xù)不斷對該模型做出改進和完善。國內(nèi)所采用的與國際趨同的已發(fā)生損失模型也面臨同樣的問題。危機后我國在借鑒國際先進做法的基礎(chǔ)上，對貸款撥備會計政策也做出了有益探索和實踐，實施了動態(tài)撥備制度。 有鑒于此，本文采用規(guī)范研究方法對危機后國內(nèi)外的貸款撥備會計政策的改革與發(fā)展、現(xiàn)狀和問題進行了研究、分析和探討。具體來說，本文首先回顧了危機后IASB在貸款撥備會計政策的改革動態(tài)，并詳細、全面地分析了其發(fā)布的三份征求意見稿的制度背景、主要內(nèi)容、反饋評價及給我國帶來的啟示，從而有利于全面把握國際政策動向和脈搏，借鑒國際先進實踐。危機后，我國也順應(yīng)了國際改革貸款撥備會計政策的潮流，根據(jù)本國實際建立了前瞻性的動態(tài)撥備制度，本文在分析我國制度發(fā)展歷程的基礎(chǔ)上，利用16家上市銀行在2008-2012年的相關(guān)數(shù)據(jù)對我國的政策實施效果、撥備計提實務(wù)特征和政策問題進行了針對性的研究，最后本文提出了改進貸款撥備會計政策和制度的建議，以為我國政策制定機構(gòu)提供有益參考。
[Abstract]:Loan provision not only affects the transparency of accounting information, but also relates to the steady operation of banks. All along, loan provision is an international problem for accounting standards-setters, bank regulators and banks. With the outbreak of the financial crisis in 2008, the international and domestic attention to the problem continues to ferment, and began to re-examine, explore and solve the difficult journey of the problem. After the crisis, the existing model of incurred losses has been questioned because of its procyclical nature and lack of foresight. Under the joint action of various pressures, IASB, the world's most authoritative accounting standard-setter, has reformed the accounting policy of loan provision, and put forward a "expected loss model" that takes into account expected credit losses. And continue to improve and improve the model in the follow-up. The loss model adopted in China is also faced with the same problem. After the crisis, on the basis of drawing lessons from the international advanced practices, China has also made a beneficial exploration and practice on the accounting policy of loan provision, and has implemented the dynamic provision system. In view of this, this paper studies, analyzes and discusses the reform and development, current situation and problems of loan provision accounting policy at home and abroad after the crisis. Specifically, this paper first reviews the reform trend of IASB's accounting policy on loan provision after the crisis, and analyzes in detail the system background, main content, feedback evaluation and inspiration to our country of the three solicitation drafts issued by IASB. Therefore, it is beneficial to grasp the trend and pulse of international policy and draw lessons from international advanced practice. After the crisis, our country has also complied with the international reform loan reserve accounting policy tide, has established the forward-looking dynamic reserve system according to the domestic actual situation, this article in the analysis our country system development history foundation, Based on the relevant data of 16 listed banks from 2008 to 2012, this paper makes a targeted study on the effect of policy implementation, the practical characteristics and policy issues of reserve provision in China. Finally, this paper puts forward some suggestions to improve the accounting policy and system of loan provision. To provide a useful reference for China's policy-making institutions.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.4;F830.42

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