基于会计视角的我国商业银行表外业务风险管理研究

发布时间：2018-02-11 04:41

本文关键词： 会计视角商业银行表外业务风险管理研究　出处：《石家庄经济学院》2014年硕士论文　论文类型：学位论文

【摘要】：商业银行业务主要分为三大部分：资产业务、负债业务和表外业务。随着近几年金融体制改革的不断深入，利率市场化已经成为今后改革的必然趋势，传统的资产和负债业务所带来的息差收益将会越来越少。同时伴随着金融市场的逐步放开，国有银行、股份制商业银行、城市商业银行、外资银行以及村镇银行等多种金融机构共存的局面将逐步形成，银行间传统业务的竞争将会愈演愈烈。因此，发展传统业务以外的创新品种，将是各银行赢得市场份额的有力武器，自1996年起，我国商业银行逐步开始探索表外业务，截至2012年底，，我国商业银行表外业务收入占全部营业收入的比重已经平均达到20%左右，但与国外发达国家商业银行的50%相比还有较大差距。因此，近几年我国商业银行逐步开始重视并大力发展表外业务。表外业务在给商业银行带来巨大利润的同时，由于其本身具有的高杠杆性及隐蔽性，由此带来的风险往往没有引起商业银行本身及监管部门的重视。因此，本文分析了我国商业银行表外业务发展的现状，从会计视角深入剖析了发展过程中存在的问题及风险点，并结合自身工作经历，对我国表外业务风险管理提出了一些合理化建议。第一部分：阐述了本文研究的目的及意义，并对目前国内外相关问题研究情况进行综述。第二部分：对表外业务的概念进行了界定。该部分对表外业务与中间业务、或有事项、备查类事项等容易混淆的几个概念进行区分，准确界定了本文所阐述的表外业务的概念。第三部分：我国商业银行表外业务现状及存在问题。该部分简要说明了我国目前表外业务发展的背景及发展过程中存在的问题，并从会计视角分析了表外业务在会计核算、信息披露及内部控制等方面存在的风险点。第四部分：我国商业银行表外业务风险分析，该部分是本文的核心内容。重点阐述了当前我国商业银行表外业务风险的种类及特征，并对主要种类的表外业务风险点做了简单介绍，最后以银行承兑汇票为例，分析其风险存在的动因及签发、贴现和兑付三个环节存在的风险。第五部分：防范表外业务风险的对策及建议。该部分结合上述各方面分析，从会计角度对于防范表外业务风险提出了一些合理化建议。
[Abstract]:Commercial bank business is mainly divided into three parts: assets business, liability business and off-balance sheet business. With the deepening of financial system reform in recent years, interest rate marketization has become an inevitable trend of future reform. Along with the gradual liberalization of the financial market, state-owned banks, joint-stock commercial banks, urban commercial banks, The coexistence of various financial institutions, such as foreign banks and village banks, will gradually take shape, and the competition between banks for traditional business will become increasingly fierce. Therefore, the development of innovative varieties other than traditional business, It will be a powerful weapon for banks to win market share. Since 1996, Chinese commercial banks have gradually begun to explore off-balance sheet business. As of end of 2012, the proportion of off-balance sheet business income of commercial banks in China has reached an average of about 20%. However, compared with the 50% of commercial banks in foreign developed countries, there is still a big gap. Therefore, in recent years, our commercial banks have gradually begun to attach importance to and vigorously develop off-balance-sheet business, which brings huge profits to commercial banks at the same time. Because of its high level of leverage and concealment, the risks brought about by it often do not attract the attention of the commercial banks themselves and the regulatory authorities. Therefore, this paper analyzes the current situation of the development of off-balance sheet business of commercial banks in China. This paper analyzes the problems and risk points in the process of development from the perspective of accounting, and puts forward some reasonable suggestions for the risk management of off-balance sheet business in our country combined with its own work experience. The first part: the purpose and significance of this study, and the current domestic and foreign related research situation is summarized. The second part: the concept of off-balance sheet business is defined. The concept of off-balance-sheet business described in this paper is accurately defined. The third part: the present situation and existing problems of off-balance sheet business of commercial banks in China. This part briefly describes the background of the development of off-balance sheet business in China and the existing problems in the development process, and analyzes the accounting of off-balance sheet business from the perspective of accounting. The risk point of information disclosure and internal control. Part 4th: risk analysis of off-balance sheet business of commercial banks in China, which is the core of this paper. At last, taking the bank acceptance bill as an example, the causes of risk and the risk of issuing, discount and payment are analyzed. Part 5th: countermeasures and suggestions to guard against the risk of off-balance sheet business. This part analyzes the above aspects and puts forward some reasonable suggestions from the accounting point of view to guard against the risk of off-balance sheet business.
【学位授予单位】：石家庄经济学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33

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