我国商业银行不良资产证券化问题研究

发布时间：2018-04-27 07:19

本文选题：商业银行 + 不良资产证券化　；参考：《上海国家会计学院》2017年硕士论文

【摘要】：银行资产质量是影响银行经营质量的决定性因素,过高的不良资产是商业银行发展的极大阻碍。一直以来,如何高效地处置不良资产是一个困扰着世界各国商业银行的难题。当前,资产证券化正逐步成为化解不良资产问题的一个重要方式。但在我国,不良资产证券化目前仍是一项新兴业务,既需要不断积累实务经验,还需要在学术研究上不断探索。为了实现商业银行进行不良资产证券化的目的和应对不良资产证券化带来的金融风险,本文将对商业银行不良资产证券发行的会计出表问题和风险防范进行探讨,这对商业银行从事不良资产证券化的积极性和该业务的可持续性发展至关重要。本文在对我国商业银行不良资产证券化的历史经验和现有的分析总结的基础上,以不良资产证券化重启后的由中国银行推出的首个产品——中誉2016年第一期不良资产支持证券为例,分析了产品特征、会计出表障碍及出表效果和主要风险。值得关注的是不良资产作为基础资产的特点带来的产品结构特点和信用风险。中誉一期通过特殊交易条款设置、账户安排,实现其在合并报表以及单体报表层面的双出表。并且通过计算分析,中誉一期在实现会计出表后,在财务指标、资本指标、风险指标层面,提高了中国银行资产负债表的表现,降低加权风险资产,起到释放资本的作用。在经济效益方面,最突出的优势是与打破资产管理公司的限制,并且可以使现金回收的时点提前。虽然中誉一期相对于中国银行的整体不良贷款状况的规模很小,但其改善效率是显著的,其意义主要在于它是一个成功的经验和先例,拓展了中国银行处置不良资产的渠道,并且为后续的不良资产证券化起到了借鉴作用。
[Abstract]:The quality of the bank's assets is the decisive factor affecting the quality of the bank's management, and the excessive non-performing assets are a great obstacle to the development of commercial banks. How to efficiently handle the bad assets is a difficult problem that has plagued the commercial banks all over the world. But in our country, the securitization of non-performing assets is still a new business. It needs to accumulate practical experience and continue to explore in academic research. In order to realize the purpose of securitisation of non-performing assets and the financial risks brought about by the securitization of non-performing assets, this article will be on the non-performing assets securities of commercial banks. The issue of accounting statement and risk prevention are discussed, which is very important to the enthusiasm of commercial banks to engage in the securitization of non-performing assets and the sustainable development of the business. On the basis of the historical experience and the existing analysis and summary of the non-performing assets securitization of the commercial banks in China, this paper restarts with the securitization of non-performing assets. The first product launched by the Bank of China, the first phase of NPL in 2016, was used as an example to analyze the product features, the accounting table barriers and the results and the main risks. It is worth paying attention to the product structure characteristics and credit risks caused by the characteristics of the non-performing assets as the basic assets. In terms of financial index, capital index and risk index, the performance of the balance sheet of the Bank of China, the weight of the weighted risk assets, the release of capital, and the role of the release of capital. In terms of economic benefits, the most prominent advantage is to break the limits of the Asset Management Co and to advance the time point of cash recovery. Although the size of the first phase of the China bank's overall non-performing loan to the Bank of China is small, its improvement efficiency is significant, mainly because it is a successful experience and precedent. The Bank of China has a channel for disposing bad assets and has played a role in reference to the subsequent securitization of non-performing assets.

【学位授予单位】：上海国家会计学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.51

【参考文献】