我国商业银行表外业务会计信息披露问题研究

发布时间：2018-06-01 06:49

本文选题：商业银行 + 表外业务　；参考：《西南财经大学》2012年硕士论文

【摘要】：商业银行表外业务作为一项新兴的业务,成为了目前我国银行业发展的重要方向,同时也有着良好的发展前景。近几年来,我国银行业表外业务获得了长足的发展的同时,由于表外业务本身的多样性和特殊性以及表外业务的信息披露缺乏公认会计规范的约束,致使披露的信息尚不能满足内外部使用者对信息披露的需求,其披露的信息充分性、有用性受到置疑。商业银行表外业务的会计信息披露存在信息披露的形式过于简单,提供的信息量不大;披露如金融衍生工具披露缺少公允价值信息等,影响到表外业务信息使用者对表外业务的潜在风险的分析和判断；缺少对表外业务的风险计量,如信用风险的敞口计量及缓解技术等信息披露等问题。本文主要从商业银行表外业务会计信息披露现状入手,发现其存在的主要问题,并进一步以信息披露的相关理论基础为依据,研究国内外商业银行表外业务会计信息披露的相关规定,最后对我国商业银行表外业务会计信息披露进行了设计,提出了解决问题相应的对策。
[Abstract]:Off-balance-sheet business of commercial banks as a new business has become an important direction of banking development in China, but also has a good development prospects. In recent years, China's banking off-balance-sheet business has made great progress. At the same time, due to the diversity and particularity of off-balance-sheet business and the lack of restrictions of generally accepted accounting standards for information disclosure of off-balance-sheet business, As a result, the disclosure of information can not meet the needs of internal and external users of information disclosure, its disclosure of information adequacy, usefulness has been questioned. The form of disclosure of accounting information in off-balance sheet business of commercial banks is too simple and the amount of information provided is not large; disclosure, such as the lack of fair value information on financial derivatives, It affects the analysis and judgment of the potential risk of off-balance sheet business information users, and lacks the risk measurement of off-balance sheet business, such as credit risk exposure measurement and mitigation technology, and so on. This paper mainly starts with the current situation of accounting information disclosure in off-balance sheet business of commercial banks, finds out the main problems, and further based on the relevant theoretical basis of information disclosure. This paper studies the relevant regulations on the disclosure of off-balance sheet accounting information of commercial banks at home and abroad, and finally designs the accounting information disclosure of off-balance sheet business of commercial banks in China, and puts forward corresponding countermeasures to solve the problems.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42

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