上市商业银行理财产品会计处理问题研究

发布时间：2018-06-07 21:24

本文选题：上市银行 + 理财产品　；参考：《长安大学》2017年硕士论文

【摘要】：随着我国金融市场的快速发展,银行理财的产品规模日益增长,业务模式不断创新,这对商业银行理财产品的会计处理、信息披露、风险控制、金融监管、市场执行环境等方面提出了更高的要求和挑战。然而,商业银行理财业务创新发展的步伐远远超过了会计准则及监管政策的更新速度,理财产品结构的复杂性、运作的繁琐性与风险性,为商业银行会计处理实务工作及监管机构的监管调控带来了一系列问题。因此,我国商业银行理财产品发展现状如何,会计处理方面存在什么问题,会造成什么样的影响或风险,如何更好的规范等已经成为亟需解决的热点问题。同时,目前对理财产品的会计处理问题的理论研究,主要是一些实务工作者的简单介绍,学术界的相关研究文献较少,缺乏全面系统的阐释。因此,本文希望针对理财产品的会计处理问题通过理论研究和实际数据进行分析,并提出有针对性的改进意见,为规范我国商业银行理财会计处理提供一定帮助。本文运用规范研究和统计描述相结合的方法,首先对国内外银行理财产品相关文献进行阐述,介绍商业银行理财产品的定义、分类及运作模式。其次对我国24家A股上市商业银行的财务报告进行系统地统计与定量分析,全面地梳理和总结出理财产品的会计处理现状,进而揭示出其存在的主要问题是各银行会计政策选择自由度太大,会计确认随意性较大,计量模式较为混乱,信息披露水平较低等问题。本文针对存在的问题提出相应的改进对策,并从完善制度、加强监管方面针对银行理财外部环境的改善提出政策性建议,促进银行理财业务的健康发展和科学转型。最后得出银行应当约束自身不规范的会计处理行为,准则制定机构及监管机构应当及时调整和修复政策规范的结论,为银行理财业务提供良好的规范制度及政策执行环境。本文的创新性在于从确认、计量、列报与披露的整个会计处理过程对理财产品进行系统性分析和研究,形成一个较为严谨全面的理财会计系统。并且准确全面地描述了理财产品最新的市场发展状况及存在的问题,提出解决理财产品会计处理问题的新思路。这将有利于充实关于理财产品会计处理问题的文献研究,为其他学者的相关研究提供部分理论参考;同时,有利于为理财产品相关准则的完善以及监管制度的改进提供一定理论参考,对规范和完善商业银行理财业务的会计处理具有良好的指导意义。因此,本文的研究顺应了当前理财产品健康发展的内生需求,具有重要的理论价值与实践意义。
[Abstract]:With the rapid development of the financial market in our country, the product scale of banking financial management is growing day by day, and the business model is innovating constantly. This is the accounting treatment, information disclosure, risk control and financial supervision of the financial products of commercial banks. Market implementation environment and other aspects of higher requirements and challenges. However, the pace of innovation and development of financial management business in commercial banks has far exceeded the update speed of accounting standards and regulatory policies, the complexity of financial management product structure, the complexity and risk of operation. It has brought a series of problems for the practical work of accounting treatment of commercial banks and the supervision and control of regulatory agencies. Therefore, how to develop the financial products of commercial banks in our country, what problems exist in accounting treatment, what kind of influence or risk will be caused, how to better regulate and so on has become a hot issue that needs to be solved. At the same time, at present, the theoretical research on accounting treatment of financial products is mainly a brief introduction of some practitioners, the academic literature is relatively few, lack of comprehensive and systematic interpretation. Therefore, this paper hopes to analyze the accounting problems of financial products through theoretical research and practical data, and put forward some suggestions to improve the financial management accounting of commercial banks in China. This paper uses the method of combining normative research and statistical description, first of all, describes the domestic and foreign banking financial products related literature, introduces the definition, classification and operation mode of commercial bank financial products. Secondly, the financial reports of 24 A-share listed commercial banks in China are systematically analyzed and quantitatively analyzed, and the current situation of accounting treatment of financial products is summarized. Then it reveals that the main problems are that the banks have too much freedom of choice of accounting policy, the accounting recognition is more arbitrary, the measurement model is more confused, and the level of information disclosure is low. According to the existing problems, this paper puts forward the corresponding improvement countermeasures, and puts forward some policy suggestions for the improvement of the external environment of banking finance from the aspects of perfecting the system and strengthening the supervision, so as to promote the healthy development and scientific transformation of the banking financial management business. Finally, the conclusion is drawn that banks should restrain their own non-standard accounting treatment behavior, and standard-setting agencies and regulators should adjust and repair policy norms in time to provide a good regulatory system and policy execution environment for banking financial management business. The innovation of this paper lies in the systematic analysis and study of financial products from the whole accounting process of confirmation, measurement, presentation and disclosure to form a more rigorous and comprehensive financial accounting system. It also describes the latest market development and existing problems of financial management products, and puts forward a new way to solve the accounting problems of financial products. This will be helpful to enrich the literature on accounting treatment of financial products and provide some theoretical references for other scholars. It is helpful to provide some theoretical reference for the improvement of the relevant standards of financial management products and the improvement of supervision system, and has a good guiding significance for standardizing and perfecting the accounting treatment of financial management business of commercial banks. Therefore, the research of this paper conforms to the endogenous demand of the healthy development of financial management products, and has important theoretical and practical significance.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.2

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