基于公允价值会计的中国农业银行风险管理研究
发布时间：2018-08-03 16:09
【摘要】：随着我国市场经济发展的不断深入，与市场经济建设相配套的各项经济制度也在不断地完善。作为经济制度建设重要内容的会计准则体系的改革亦在稳步推进。财政部根据我国市场经济发展的要求，结合实际情况，对会计准则进行了重大改革，于2006年2月颁布了《企业会计准则2006》，自2007年1月1日起率先在上市企业中执行。这一准则的发布标志着我国会计准则与国际会计准则趋同迈出了实质性的一步。 风险管理在商业银行管理系统中具有重要的地位，银行的管理系统是以风险管理为核心来运转的，风险管理的目的是将风险损失和风险收益至于一个最佳的平衡点上，以实现银行收益的最大化。公允价值会计面向风险和不确定性，其在银行的运用给银行完善风险管理体系提供了契机。 在此背景下，本文首先介绍了公允价值的概念演进和计量属性，并对风险管理理论进行分析，指出公允价值并非特指某一种计量属性，而是一种全新的复合型计量属性。其次，介绍了公允价值会计在中国农业银行的运用现状及在公允价值会计下农行风险管理特点。再次，分析了公允价值运用对农行带来的风险及其对风险管理的影响，指出农业银行应利用此契机，完善风险管理体系，，实现与国际接轨。最后，提出农行应加强对专业人才的培养及后续教育、强化内部控制建立全面风险管理体系、建立支持公允价值运用的技术支持系统等来应对不利影响。
[Abstract]:With the development of market economy in our country, various economic systems which are matched with the construction of market economy are constantly being perfected. As an important part of economic system construction, the reform of accounting standards system is advancing steadily. According to the requirements of the development of market economy in our country and the actual situation, the Ministry of Finance carried out a major reform of the accounting standards. In February 2006, the Ministry of Finance promulgated the Accounting Standards for Enterprises (2006), and it took the lead in the implementation of the Accounting Standards in listed enterprises since January 1, 2007. The issue of this standard marks a substantial step towards convergence between Chinese accounting standards and international accounting standards. Risk management plays an important role in the management system of commercial banks. The management system of banks is run on the core of risk management. The purpose of risk management is to balance risk loss and risk return as a best balance point. To maximize bank earnings. Fair value accounting faces risks and uncertainties, and its application in banks provides an opportunity for banks to perfect risk management system. In this context, this paper first introduces the evolution of the concept of fair value and measurement attributes, and analyzes the theory of risk management, pointing out that fair value is not a particular measurement attribute, but a new composite measurement attribute. Secondly, it introduces the application of fair value accounting in Agricultural Bank of China and the risk management characteristics of Agricultural Bank of China under fair value accounting. Thirdly, the paper analyzes the risk brought by fair value and its influence on risk management, and points out that the Agricultural Bank of China should take advantage of this opportunity to perfect the risk management system and realize the integration with the world. Finally, the author points out that the Agricultural Bank of China should strengthen the training and subsequent education of professionals, strengthen the internal control, establish a comprehensive risk management system, and establish a technical support system to support the use of fair value to deal with adverse effects.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.33
本文编号：2162270
[Abstract]:With the development of market economy in our country, various economic systems which are matched with the construction of market economy are constantly being perfected. As an important part of economic system construction, the reform of accounting standards system is advancing steadily. According to the requirements of the development of market economy in our country and the actual situation, the Ministry of Finance carried out a major reform of the accounting standards. In February 2006, the Ministry of Finance promulgated the Accounting Standards for Enterprises (2006), and it took the lead in the implementation of the Accounting Standards in listed enterprises since January 1, 2007. The issue of this standard marks a substantial step towards convergence between Chinese accounting standards and international accounting standards. Risk management plays an important role in the management system of commercial banks. The management system of banks is run on the core of risk management. The purpose of risk management is to balance risk loss and risk return as a best balance point. To maximize bank earnings. Fair value accounting faces risks and uncertainties, and its application in banks provides an opportunity for banks to perfect risk management system. In this context, this paper first introduces the evolution of the concept of fair value and measurement attributes, and analyzes the theory of risk management, pointing out that fair value is not a particular measurement attribute, but a new composite measurement attribute. Secondly, it introduces the application of fair value accounting in Agricultural Bank of China and the risk management characteristics of Agricultural Bank of China under fair value accounting. Thirdly, the paper analyzes the risk brought by fair value and its influence on risk management, and points out that the Agricultural Bank of China should take advantage of this opportunity to perfect the risk management system and realize the integration with the world. Finally, the author points out that the Agricultural Bank of China should strengthen the training and subsequent education of professionals, strengthen the internal control, establish a comprehensive risk management system, and establish a technical support system to support the use of fair value to deal with adverse effects.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.33
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