本文選題：信貸風險 + 信貸風險會計信息�。� 參考：《哈爾濱商業(yè)大學》2017年碩士論文

【摘要】：中國經(jīng)濟已進入降速度、調(diào)結(jié)構(gòu)、換動力的新階段,在此之前由于經(jīng)濟快速增長而隱藏的風險現(xiàn)在逐漸顯露出來。銀行在中國經(jīng)濟發(fā)展中一直起著推動性的作用,在經(jīng)濟高速增長后進入新階段企業(yè)和政府債務持續(xù)增加,造成了銀行信貸風險不斷增加。信貸風險的增加不僅要求銀行要重視風險的控制同時也要求銀行對信貸風險的會計信息披露要更加詳細規(guī)范,以此來削減信貸風險給銀行帶來的損失也使投資者增強對銀行的信心。然而由于我國現(xiàn)頒布的商業(yè)銀行會計信息披露的相關法律中沒有對信貸風險會計信息披露的具體要求和詳細的規(guī)定,所以各商業(yè)銀行的信貸風險會計信息披露存在披露內(nèi)容不全面、披露形式不統(tǒng)一、披露程度不同等問題。論文以N商業(yè)銀行為例探尋提高商業(yè)銀行信貸風險會計信息披露質(zhì)量的措施。論文以信貸風險會計信息披露的理論為基礎,對商業(yè)銀行信貸風險會計信息披露的國內(nèi)外文獻研究結(jié)果、國內(nèi)外商業(yè)銀行信貸風險會計信息披露制度規(guī)范、商業(yè)銀行信貸風險的影響因素和披露效用進行分析。通過查閱N商業(yè)銀行近三年的會計年報中對信貸風險會計信息的披露內(nèi)容,對N商業(yè)銀行存在信貸風險會計信息的披露問題及產(chǎn)生的原因進行分析。最后從完善信貸風險會計信息披露內(nèi)容,加強信貸風險會計信息披露的內(nèi)部管理,促進外部監(jiān)督信貸風險的會計信息披露等方面提出具體解決N商業(yè)銀行信貸風險的會計信息披露問題的措施。從而使N商業(yè)銀行的信貸風險會計信息披露的制度更加完善,披露的質(zhì)量提高,塑造更好的銀行形象,增強業(yè)內(nèi)競爭力,方便于配合監(jiān)督管理機構(gòu)審查。
[Abstract]:China's economy has entered a new phase of slowing, structuring and changing power, and the risks previously hidden by rapid economic growth are now emerging. Banks have been playing a driving role in China's economic development. After the rapid economic growth, enterprises and government debts continue to increase in the new stage, resulting in a continuous increase in bank credit risk. The increase of credit risk not only requires banks to attach importance to risk control, but also requires banks to regulate the disclosure of accounting information on credit risks in more detail. To reduce credit risk to the loss of banks, investors also increased confidence in banks. However, there are no specific requirements and detailed provisions for the disclosure of credit risk accounting information in the relevant laws on the disclosure of accounting information of commercial banks issued in our country. Therefore, the disclosure of credit risk accounting information of commercial banks is not comprehensive, the form of disclosure is not uniform, and the degree of disclosure is not equal. This paper takes N commercial bank as an example to explore the measures to improve the quality of credit risk accounting information disclosure in commercial banks. On the basis of the theory of credit risk accounting information disclosure, the paper studies the domestic and foreign literature on the credit risk accounting information disclosure of commercial banks, and regulates the credit risk accounting information disclosure system of commercial banks at home and abroad. The influencing factors and disclosure utility of commercial bank credit risk are analyzed. By referring to the disclosure of credit risk accounting information in the accounting annual report of N commercial bank in recent three years, this paper analyzes the problems and causes of the disclosure of credit risk accounting information in N commercial bank. Finally, from perfecting the content of credit risk accounting information disclosure, strengthening the internal management of credit risk accounting information disclosure, To promote the external supervision of credit risk accounting information disclosure and other aspects of specific solutions to the N commercial bank credit risk accounting information disclosure measures. Thus, the credit risk accounting information disclosure system of N commercial bank is more perfect, the quality of disclosure is improved, the image of bank is molded better, the competitiveness of the industry is enhanced, and it is convenient to cooperate with the examination of supervision and management organization.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.4;F830.42

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本文編號：1881413