本文選題：上市銀行 + 理財(cái)產(chǎn)品��； 參考：《財(cái)政部財(cái)政科學(xué)研究所》2013年碩士論文

【摘要】：近年來,隨著銀行同業(yè)競(jìng)爭(zhēng)的日趨激烈和“金融脫媒”的快速發(fā)展,商業(yè)銀行理財(cái)產(chǎn)品的種類日益增多,交易數(shù)量不斷擴(kuò)大,對(duì)于銀行經(jīng)營(yíng)業(yè)績(jī)的影響也越來越大。理財(cái)產(chǎn)品具有結(jié)構(gòu)復(fù)雜、種類繁多、運(yùn)作流程多樣化等特點(diǎn),給實(shí)務(wù)中的管理工作、會(huì)計(jì)核算過程和信息披露帶來了一系列新的挑戰(zhàn)。理財(cái)產(chǎn)品所具備的潛在風(fēng)險(xiǎn)特征,一旦轉(zhuǎn)化為現(xiàn)實(shí)風(fēng)險(xiǎn),可能會(huì)給商業(yè)銀行帶來較大的經(jīng)濟(jì)損失。而作為對(duì)銀行經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)和經(jīng)營(yíng)狀況的反映,目前我國(guó)銀行業(yè)理財(cái)產(chǎn)品的會(huì)計(jì)處理及其信息披露尚有諸多值得完善之處,還不能向投資人和監(jiān)管部門提供充分、有效的信息。因此,如何規(guī)范理財(cái)產(chǎn)品的會(huì)計(jì)處理和信息披露,更好地防范金融風(fēng)險(xiǎn)和推進(jìn)理財(cái)業(yè)務(wù)發(fā)展,已經(jīng)成為業(yè)界亟待解決的熱點(diǎn)問題。 目前關(guān)于我國(guó)理財(cái)產(chǎn)品會(huì)計(jì)處理與信息披露問題,主要是實(shí)務(wù)工作者對(duì)其進(jìn)行了簡(jiǎn)單的介紹和探討,缺乏一個(gè)系統(tǒng)的視角與理論闡釋。本文全面地梳理并分析了目前我國(guó)理財(cái)產(chǎn)品會(huì)計(jì)處理與信息披露的相關(guān)問題。通過系統(tǒng)地統(tǒng)計(jì)與分析我國(guó)16家上市銀行近三年的財(cái)務(wù)報(bào)告,筆者總結(jié)歸納了目前銀行業(yè)理財(cái)產(chǎn)品會(huì)計(jì)處理與信息披露中存在的問題。首先對(duì)于理財(cái)產(chǎn)品的會(huì)計(jì)處理而言,各家銀行存在較大差異,對(duì)銀行的資產(chǎn)負(fù)債表、利潤(rùn)表和監(jiān)管指標(biāo)都產(chǎn)生了不同程度的影響。如有些銀行將保本理財(cái)產(chǎn)品負(fù)債端計(jì)入以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融負(fù)債,有些銀行計(jì)入了吸收存款或其他負(fù)債,而相應(yīng)投資資產(chǎn)也分別計(jì)入了以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)、應(yīng)收款項(xiàng)類投資、可供出售金融資產(chǎn)或其他資產(chǎn)；各家銀行將結(jié)構(gòu)性存款負(fù)債端分別計(jì)入以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融負(fù)債、吸收存款——以公允價(jià)值計(jì)量、吸收存款——以攤余成本計(jì)量或拆分吸收存款與嵌入衍生工具；非保本理財(cái)暫掛款各家銀行或計(jì)入其他負(fù)債,或計(jì)入吸收存款。當(dāng)前自由度較大的會(huì)計(jì)處理存在很多問題,比如對(duì)滿足會(huì)計(jì)準(zhǔn)則“控制”定義的信托項(xiàng)目并未予以合并；某些會(huì)計(jì)處理方法(如負(fù)債計(jì)入吸收存款與嵌入金融工具,損益計(jì)入投資收益)使得資產(chǎn)負(fù)債與收益的性質(zhì)不匹配；某些處理方法(如吸收存款以公允價(jià)值計(jì)量)不符合通用會(huì)計(jì)報(bào)表編報(bào)原則；某些處理方法(如金融資產(chǎn)劃分為可供出售類從而公允價(jià)值變動(dòng)計(jì)入所有者權(quán)益,而相關(guān)金融負(fù)債以攤余成本進(jìn)行后續(xù)計(jì)量)產(chǎn)生了會(huì)計(jì)上的不配比；不同會(huì)計(jì)處理降低了凈利差等指標(biāo)可比性；銀行主體考量存貸比來選擇或變更會(huì)計(jì)政策損害了會(huì)計(jì)信息的中立性等。其次對(duì)于信息披露而言,披露的內(nèi)容不充分、不深入,尤其是風(fēng)險(xiǎn)信息不足；披露的格式不統(tǒng)一、不規(guī)范,比如表外事項(xiàng)“委托理財(cái)資金”的披露、手續(xù)費(fèi)及傭金列報(bào)項(xiàng)目突出自身優(yōu)勢(shì)項(xiàng)目及忽略劣勢(shì)項(xiàng)目等；已披露信息可靠性與可比性有待提高,部分銀行存在管理層討論與附注信息矛盾及前后期信息可比性不足、部分理財(cái)產(chǎn)品實(shí)際運(yùn)行狀況與財(cái)務(wù)報(bào)告信息匹配度不高等問題。針對(duì)上述問題,筆者提出了相應(yīng)的對(duì)策建議。首先,根據(jù)《國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第10號(hào)——合并財(cái)務(wù)報(bào)表》及我國(guó)相關(guān)征求意見稿建議對(duì)符合“控制”條件的結(jié)構(gòu)化主體予以合并；根據(jù)《CAS22——金融工具確認(rèn)和計(jì)量》將保本理財(cái)產(chǎn)品指定為以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)與金融負(fù)債；根據(jù)《CAS22——金融工具確認(rèn)和計(jì)量》將結(jié)構(gòu)性存款指定為以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融負(fù)債。其次,針對(duì)理財(cái)產(chǎn)品會(huì)計(jì)信息的特點(diǎn),結(jié)合《國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第12號(hào)——在其他主體中權(quán)益的披露》、《國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則第13號(hào)——公允價(jià)值計(jì)量》等準(zhǔn)則及我國(guó)相關(guān)征求意見稿,從納入合并財(cái)務(wù)報(bào)表范圍的結(jié)構(gòu)化主體、未納入合并財(cái)務(wù)報(bào)表范圍的結(jié)構(gòu)化主體、理財(cái)產(chǎn)品會(huì)計(jì)政策、以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)與金融負(fù)債、表外項(xiàng)目非保本理財(cái)產(chǎn)品、公允價(jià)值說明及管理層討論與分析等角度系統(tǒng)建議了披露內(nèi)容及范式。最后,除了完善相關(guān)會(huì)計(jì)準(zhǔn)則,提出還應(yīng)通過完善銀行內(nèi)部控制與風(fēng)險(xiǎn)管理、加強(qiáng)注冊(cè)會(huì)計(jì)師審計(jì)、強(qiáng)化政府監(jiān)管力度、促進(jìn)投資者監(jiān)督來落實(shí)和保障準(zhǔn)則的執(zhí)行質(zhì)量,通過加快利率市場(chǎng)化、改進(jìn)存貸比指標(biāo)等金融視角改革來促進(jìn)金融創(chuàng)新健康發(fā)展和銀行業(yè)務(wù)科學(xué)轉(zhuǎn)型。 本文分為五個(gè)部分。第一部分為緒論部分,主要介紹本文的研究背景、研究意義,并綜述國(guó)內(nèi)外相關(guān)問題的研究現(xiàn)狀。第二部分是理財(cái)產(chǎn)品情況概述,闡述了理財(cái)產(chǎn)品的定義、分類、發(fā)展現(xiàn)狀,近年來理財(cái)產(chǎn)品大規(guī)模爆發(fā)的原因以及目前存在的主要問題。第三部分根據(jù)我國(guó)16家上市銀行近三年的財(cái)務(wù)報(bào)告,介紹了理財(cái)產(chǎn)品會(huì)計(jì)處理與信息披露的現(xiàn)狀。第四部分歸納總結(jié)了目前理財(cái)產(chǎn)品會(huì)計(jì)處理與信息披露中存在的主要問題。第五部分針對(duì)發(fā)現(xiàn)的問題,詳細(xì)分析并提出了對(duì)理財(cái)產(chǎn)品會(huì)計(jì)處理與信息披露的對(duì)策。第六部分提出了完善會(huì)計(jì)準(zhǔn)則及多層次多角度推進(jìn)理財(cái)產(chǎn)品健康發(fā)展的其他配套措施。
[Abstract]:In recent years, with the increasingly fierce competition in the banking industry and the rapid development of "financial disintermediation", the types of financial products of commercial banks are increasing, the number of transactions is expanding, and the impact on the performance of banks is becoming more and more important. Management, accounting process and information disclosure have brought a series of new challenges. The potential risk characteristics of financial products, once converted into real risks, may bring large economic losses to commercial banks. As a reflection of business matters and operating conditions of the bank's economy, the banking financial products of our country are at present. There are still many points to be perfected in the management and information disclosure, which can not provide sufficient and effective information to the investors and supervision departments. Therefore, how to standardize the accounting treatment and information disclosure of financial products and better guard against financial risks and promote the development of financial services has become a hot issue to be solved urgently.
At present, the problem of accounting processing and information disclosure of financial products in China is mainly introduced and discussed by practical workers. It lacks a systematic perspective and theoretical explanation. This paper comprehensively combs and analyzes the related problems of accounting processing and information disclosure of financial products in China. This paper analyzes the financial reports of 16 listed banks in China for the past three years. The author summarizes the existing problems in the accounting processing and information disclosure of banking financial products. First, there are great differences between the banks in the accounting treatment of financial products, and the balance sheet, profit statement and regulatory index of the banks have different degrees. In some banks, some banks account for the financial liabilities that are measured in the fair value and their changes are included in the profit and loss of the current period. Some banks account for the absorption of deposits or other liabilities, and the corresponding investment assets are also included in the financial assets which are measured in the fair value and are changed into the profit and loss of the current period, and the receivables are classified. Investment, which can be sold for the sale of financial assets or other assets; each bank accounts for the financial liabilities of the structural deposit liabilities respectively in the fair value measurement and its change into the profit and loss of the current period, absorbing deposits - Measurement of fair value, absorbing deposits - measuring or separating absorption deposits and embedding derivatives with the cost of sharing. There are many problems, such as the trust items that meet the "control" definition of accounting standards, and some accounting treatment methods (such as debt to absorb deposits and embedded financial instruments, profit and loss account for investment. " Mismatch of the nature of assets and liabilities; some treatment methods (such as absorbing deposits at fair value) are not in conformity with the principle of reporting general accounting statements; some treatment methods (such as the division of financial assets into the sale category and the change of the fair value into the rights and interests of the people, and the related financial liabilities with the cost of sharing the surplus. " Following the follow-up measurement) there is no proportion of accounting; different accounting treatment reduces the ratio of net profit margin and other indicators; the bank subject considers the deposit and loan ratio to choose or change the accounting policy to damage the neutrality of accounting information. Secondly, for information disclosure, the content of the disclosure is inadequate, not deep, especially the lack of risk information; The format of the disclosure is not uniform and non standard, such as the disclosure of "entrusted financial fund", the fees and commissions are listed to highlight the advantages of the project and ignore the inferior projects. The reliability and comparability of the disclosure of information have to be improved, and some banks have the management discussion with the annotation information contradiction and the earlier and later information comparability. The actual running status of some financial products is not well matched with the financial report information. In view of the above problems, the author puts forward the corresponding countermeasures and suggestions. First, according to the International Financial Reporting Standards No. tenth, the consolidated financial statements and the related solicitation draft proposals of our country, the structural subjects that meet the "control" conditions are given. By merger; financial assets and financial liabilities that are designated by This article is divided into five parts. The first part is the introduction part, which mainly introduces the background of the research, the significance of the research, and summarizes the research status of the related issues at home and abroad. The second part is the overview of the financial products, the definition, the classification, the development status of the financial products, the reasons for the large-scale financial products outbreak in recent years and the current deposit. The third part, based on the financial reports of 16 listed banks in China for nearly three years, introduces the current situation of accounting processing and information disclosure of financial products. The fourth part sums up the main problems existing in the accounting processing and information disclosure of financial products. The fifth part analyzes and puts forward in detail the problems found. The sixth part puts forward other supporting measures to improve the accounting standards and promote the healthy development of financial products in various levels and multi angles.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F830.42;F832.33

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