本文選題：銀行業(yè) + 上市公司　； 參考：《華中科技大學(xué)》2014年碩士論文

【摘要】：我國社會(huì)經(jīng)濟(jì)的迅速發(fā)展,充分地帶動(dòng)了我國以銀行業(yè)為首的金融行業(yè)的快速全面發(fā)展。銀行業(yè)等金融產(chǎn)業(yè)在我國經(jīng)濟(jì)地位越來越高,關(guān)乎著國家的經(jīng)濟(jì)穩(wěn)定及社會(huì)穩(wěn)定。因而,銀行業(yè)的健康發(fā)展對(duì)我國的經(jīng)濟(jì)發(fā)展顯得非常的重要,尤其是行業(yè)領(lǐng)頭羊中的上市公司。資產(chǎn)減值會(huì)計(jì)一直都是實(shí)證界和會(huì)計(jì)理論界的熱點(diǎn)話題,在我國也發(fā)展了近20年,從最初的“二項(xiàng)準(zhǔn)備”到“四項(xiàng)準(zhǔn)備”,再到“八項(xiàng)準(zhǔn)備”,直至最新的《企業(yè)會(huì)計(jì)準(zhǔn)則》。我國的資產(chǎn)減值會(huì)計(jì)準(zhǔn)則在一步步規(guī)范,一步步向國際趨同,這不僅僅為提高企業(yè)的會(huì)計(jì)信息質(zhì)量和規(guī)范上市企業(yè)的會(huì)計(jì)核算行為奠定基礎(chǔ),同時(shí)也促進(jìn)了國家經(jīng)濟(jì)的快速穩(wěn)定發(fā)展。但在企業(yè)的實(shí)際會(huì)計(jì)核算過程中,對(duì)資產(chǎn)減值會(huì)計(jì)的運(yùn)用仍存在問題。本文正是在分析整理國內(nèi)外相關(guān)研究基礎(chǔ)上,收集銀行業(yè)上市公司的年報(bào)數(shù)據(jù),運(yùn)用描述性統(tǒng)計(jì)分析方法,對(duì)銀行上市公司2013年和2012年的資產(chǎn)減值會(huì)計(jì)運(yùn)用情況作了詳細(xì)分析,對(duì)公司計(jì)提資產(chǎn)減值對(duì)資產(chǎn)質(zhì)量以及公司利潤的影響作了詳細(xì)的闡述,得出了銀行業(yè)上市公司中計(jì)提無形資產(chǎn)、在建工程等長期資產(chǎn)減值準(zhǔn)備的公司數(shù)量非常少,存在使用貸款及墊款減值準(zhǔn)備調(diào)控利潤的可能性,貸款減值準(zhǔn)備的計(jì)提規(guī)范性不高以及引進(jìn)的資產(chǎn)組在實(shí)際操作中存在的問題。筆者提出不斷改進(jìn)和完善資產(chǎn)減值會(huì)計(jì)準(zhǔn)則、加強(qiáng)公司資產(chǎn)減值會(huì)計(jì)監(jiān)督以及針對(duì)銀行業(yè)制定具體政策等建議,為國家會(huì)計(jì)準(zhǔn)則的進(jìn)一步完善獻(xiàn)計(jì)獻(xiàn)策。
[Abstract]:The rapid development of China's social economy has fully promoted the rapid and comprehensive development of the banking industry in China. Banking and other financial industries are becoming more and more important in China, which is related to national economic stability and social stability. Therefore, the healthy development of the banking industry is very important to the economic development of our country, especially the listed companies among the industry leaders. Asset impairment accounting has always been a hot topic in the field of positive evidence and accounting theory. It has also developed for nearly 20 years in China, from the initial "two preparations" to "four preparations", then to "eight preparations", until the latest "Enterprise Accounting Standards". Our country's asset impairment accounting standards are standardizing step by step and converging to the international level step by step. This not only lays a foundation for improving the quality of accounting information of enterprises and standardizing the accounting behavior of listed enterprises. At the same time, it also promoted the rapid and stable development of the national economy. However, in the actual accounting process of enterprises, there are still problems in the application of asset impairment accounting. Based on the analysis and collation of domestic and foreign related research, this paper collects the annual report data of listed companies in banking industry, and makes a detailed analysis of the use of assets impairment accounting of listed companies in 2013 and 2012 by using descriptive statistical analysis method. This paper expounds in detail the influence of the impairment of assets on the quality of assets and the profits of companies. It is concluded that the number of companies with intangible assets in the listed companies in the banking industry and the preparation for impairment of long-term assets such as construction projects in the banking industry is very small. There is the possibility of using loan and advance impairment reserve to control the profit, the lack of standardization of loan impairment provision and the problems existing in the actual operation of the introduced asset group. The author puts forward some suggestions, such as improving and perfecting the accounting standards of asset impairment, strengthening the supervision of assets impairment of companies and making specific policies for the banking industry, so as to offer suggestions for the further improvement of the national accounting standards.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.3;F830.42

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