本文選題：新會(huì)計(jì)準(zhǔn)則　切入點(diǎn)：商業(yè)銀行　出處：《廈門大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：信貸風(fēng)險(xiǎn)是商業(yè)銀行面臨的主要風(fēng)險(xiǎn),而貸款損失準(zhǔn)備是商業(yè)銀行抵御信貸風(fēng)險(xiǎn)的重要保障之一。在我國(guó)市場(chǎng)經(jīng)濟(jì)的發(fā)展過(guò)程中,貸款損失準(zhǔn)備制度的概念和計(jì)提方法在不斷的發(fā)展和完善,尤其經(jīng)歷了東南亞金融危機(jī)和美國(guó)次貸危機(jī)后,監(jiān)管當(dāng)局越來(lái)越關(guān)注貸款損失準(zhǔn)備對(duì)銀行抵御風(fēng)險(xiǎn)的重要性。 本文以中國(guó)新會(huì)計(jì)準(zhǔn)則頒布和在商業(yè)銀行的推廣實(shí)施為背景,梳理了新會(huì)計(jì)準(zhǔn)則實(shí)施前后的貸款損失準(zhǔn)備政策體系,提出由于新會(huì)計(jì)準(zhǔn)則第22號(hào)金融資產(chǎn)減值準(zhǔn)則與監(jiān)管要求之間的巨大差異,以及會(huì)計(jì)規(guī)則的復(fù)雜性,影響了金融資產(chǎn)減值準(zhǔn)則有效執(zhí)行及其在中小銀行的推廣實(shí)施出現(xiàn)困難。 本文認(rèn)為,新會(huì)計(jì)準(zhǔn)則的實(shí)施實(shí)現(xiàn)了與國(guó)際會(huì)計(jì)準(zhǔn)則的接軌,但在實(shí)際工作中也面臨很多問(wèn)題,如新貸款損失準(zhǔn)備確認(rèn)和計(jì)量與原會(huì)計(jì)制度相比,理念和方法都發(fā)生了翻天覆地的變化,銀行在新舊制度的過(guò)渡時(shí)期,由于受到會(huì)計(jì)專業(yè)人才和風(fēng)險(xiǎn)管理人才培養(yǎng)方面的約束,數(shù)據(jù)積累、信息系統(tǒng)建設(shè)等方面的資源限制,及銀監(jiān)會(huì)的剛性監(jiān)管要求,實(shí)際執(zhí)行效果可能并不理想。因此,為使商業(yè)銀行有效執(zhí)行新貸款損失準(zhǔn)備確認(rèn)方法,財(cái)政部應(yīng)積極與銀監(jiān)會(huì)協(xié)調(diào),出臺(tái)操作細(xì)則,降低銀行的操作成本；其次,銀行應(yīng)積極順應(yīng)與國(guó)際規(guī)則接軌的監(jiān)管趨勢(shì),加強(qiáng)專業(yè)人才培訓(xùn),提高銀行內(nèi)部的信貸風(fēng)險(xiǎn)管理能力；最后,監(jiān)管部門可利用外部審計(jì)的專業(yè)會(huì)計(jì)技能,加強(qiáng)對(duì)銀行執(zhí)行力度的監(jiān)督。
[Abstract]:Credit risk is the main risk faced by commercial banks, and loan loss preparation is one of the important guarantees for commercial banks to resist credit risks. After the financial crisis in Southeast Asia and the subprime mortgage crisis in the United States, the regulators pay more and more attention to the importance of loan loss preparation to the banks to resist risks. Based on the promulgation of new accounting standards in China and the promotion and implementation of the new accounting standards in commercial banks, this paper combs the policy system of loan loss preparation before and after the implementation of the new accounting standards. It is pointed out that due to the great difference between the financial asset impairment standard No. 22 and the regulatory requirements, and the complexity of the accounting rules, the effective implementation of the financial asset impairment standard and its popularization in small and medium-sized banks are difficult. This paper holds that the implementation of the new accounting standards has realized the integration with the international accounting standards, but it also faces many problems in practical work, such as the recognition and measurement of new loan losses compared with the original accounting system. The ideas and methods have changed dramatically. In the transitional period of the new and old systems, banks are constrained by the training of accounting professionals and risk management personnel, the accumulation of data, the construction of information systems, and so on. And the rigid regulatory requirements of the CBRC, the actual implementation effect may not be ideal. Therefore, in order to enable commercial banks to effectively implement the method of confirming new loan losses, the Ministry of Finance should actively coordinate with the CBRC to issue operational rules. Second, banks should actively adapt to the trend of regulation in line with international rules, strengthen the training of professionals, and improve the ability of credit risk management within banks. Regulators can use external audit professional accounting skills to strengthen the supervision of bank enforcement.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F233;F832.4

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