XX银行信用卡资产减值准备案例分析

发布时间：2018-03-17 01:40

本文选题：信用卡　切入点：资产减值准备　出处：《华南理工大学》2012年硕士论文　论文类型：学位论文

【摘要】：银行业的资产减值准备主要是对应收账款和其他应收款等应收款项计提的坏账准备，而信用卡作为新兴的银行个人业务，其风险表现及管理模式有别于传统银行业务，资产减值准备的计提办法却差异很大。随着国内银行信用卡业务的日益发展壮大和信用卡风险资产规模的日益增大，信用卡已经成为各家银行个人业务的重心，信用卡市场也成为传统四大国有银行和其他商业银行争夺个人业务的主要战场。截至2011年底，银行业监督管理委员会重新又批出了新的信用卡牌照，又有数家银行加入信用卡市场争夺的行列。信用卡高风险高收益的特质，表现在信用卡产品规模效应上，规模增大时，则信用卡业务的风险逐渐的表露出来，而各家银行均有建立信用卡业务减值准备管理体系，以保持信用卡业务的竞争力，维护金融资产安全，各银行都采取了对包括系统风险在内的各种风险进行必要的资金准备。由于国内对银行业资产减值准备的研究基本集中于传统银行业务领域，未有成熟方法对信用卡资产减值准备进行计提与确认，而是将传统的资产减值准备计提方式简单移植到信用卡产品上，从而引发某银行信用卡中心内部对信用卡业务风险大小的计量展开争论，因此，就这一争论进行案例分析有着理论与现实意义。首先，论文结合了资产减值准备的研究文献，，进行梳理与归纳，从会计准则的要求上对资产减值准备计提中涉及到的计提基数、计提比例、调整机制等问题进行一一阐述，为XX银行信用卡业务减值准备进行案例分析提供必要的理论基础和分析依据。其次，在详细描述XX银行信用卡的行业背景和基本状况的基础上，进一步阐述该卡中心资产减值准备的计提过程，基于XX银行信用卡中心内部关于计提基数和计提比例的争论，对案例展开了研究与分析。最后，论文就XX银行信用卡资产减值准备的确定过程和计提结果所涉及到的一些关键问题领域展开分析、并对信用卡业务计提的调整机制进行合理性的确认，试图从中发现信用卡业务所面临的风险，并对其进行管控，为信用卡资产减值准备的计提与确认机制提供有益的借鉴。通过准确计提信用卡业务资产减值，促进信用卡业务发展和防范整体市场风险。
[Abstract]:The preparation for asset impairment in banking is mainly about the provision of bad debts for accounts receivable and other receivables. As a new personal business, credit card is different from the traditional banking business in its risk performance and management mode. Asset impairment provisions for the method is very different. With the increasing development of credit card business in domestic banks and the increasing scale of credit card risk assets, credit card has become the focus of individual business of each bank. The credit card market has also become the main battleground between the traditional big four state-owned banks and other commercial banks in vying for personal business. By end of 2011, the Banking Regulatory Commission had granted new credit card licences again. Several more banks have joined the competition for credit cards. The characteristics of high risk and high income of credit card are manifested in the scale effect of credit card products. When the scale increases, the risk of credit card business gradually reveals, and each bank has established a credit card business impairment preparation management system. In order to maintain the competitiveness of credit card business and maintain the security of financial assets, banks have taken the necessary capital preparation for all kinds of risks, including system risk. Because the domestic research on the reserve for the impairment of banking assets is basically concentrated in the field of traditional banking business, there is no mature method for calculating and confirming the reserve for impairment of credit card assets. Instead, the traditional asset impairment preparation method is simply transplanted to credit card products, which leads to a debate on the risk measurement of credit card business within a bank credit card center. Case study on this argument has theoretical and practical significance. First of all, the paper combined with the research literature of asset impairment preparation, combed and summarized, from the requirements of accounting standards to the asset impairment provisions related to the basis, proportion, adjustment mechanism and other issues are expounded. Provide the necessary theoretical basis and analysis basis for XX bank credit card business impairment preparation case analysis. Secondly, on the basis of describing the industry background and basic situation of XX Bank credit card in detail, the paper further expounds the process of preparing for impairment of assets in the credit card center. Based on the argument about the cardinality and the proportion of the plan and withdrawal in the credit card center of XX Bank, the case is studied and analyzed. Finally, the paper analyzes the process of determining the credit card asset impairment preparation and some key issues related to the result of credit card asset impairment, and confirms the rationality of the adjustment mechanism of credit card business. This paper tries to find out the risk of credit card business, and control it, which can provide a useful reference for credit card asset impairment preparation. Promote credit card business development and guard against overall market risks.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42

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