我国商业银行贷款减值会计研究

发布时间：2018-05-03 00:10

本文选题：贷款减值准备 + 预期损失模型　；参考：《沈阳大学》2017年硕士论文

【摘要】：自2008年由美国次贷危机引起的全球性金融危机爆发以来,人们开始对商业银行信贷资产质量产生了怀疑,对目前使用的金融资产减值会计准则予以批判和反思,认为现有会计准则在很大程度上加剧了本次金融危机。近年来我国经济增速开始放缓,国外投行又开始唱衰中国经济,他们普遍低估我国商业银行的盈利能力和资产质量。目前,我国的资本市场已经向国际化方向发展,我们迫切希望我国的会计准则与国际会计准则实质趋同,其目的是希望我们的企业走向世界,在全球范围内实现资源优化配置。商业银行健康稳定发展对我国经济的发展可谓意义深远。目前,我国商业银行采用的贷款“已发生损失模型”是否存在“顺周期效应”和“悬崖效应”;是否需要引进国际会计准则理事会制定的“预期损失模型”;如果需要实施“预期损失模型”,我们应该选择在哪个比较合适的时间段去加以实施;为有效实施该模型,现阶段我们商业银行又该做好哪些方面的准备工作。对于这些问题,本文结合我国商业银行的现状,通过会计理论分析和统计分析后得出以下结论:目前,我国商业银行实施的贷款“已发生损失模型”存在较强的“顺周期效应”和“悬崖效应”,我们需要引进“预期损失模型”以减轻由于使用“已发生损失模型”引发的不良结果。考虑到目前我国经济处于下行通道,信贷违约风险加大,以及我国商业银行信贷风险管理水平尚待提高,因此,本文认为目前我国实施“预期损失模型”的时机尚未成熟,在现阶段我们应加快提升银行业信贷风险信息化管理水平。
[Abstract]:Since the outbreak of the global financial crisis caused by the subprime mortgage crisis in the United States in 2008, people have begun to doubt the credit asset quality of commercial banks, and to criticize and reflect on the accounting standards of impairment of financial assets used at present. That the existing accounting standards to a large extent exacerbated the financial crisis. In recent years, China's economic growth began to slow down, and foreign investment banks began to slow down the Chinese economy. They generally underestimated the profitability and asset quality of Chinese commercial banks. At present, the capital market of our country has been developing towards the international direction. We urgently hope that the accounting standards of our country and the international accounting standards will converge substantially, the purpose of which is to hope our enterprises to go to the world and realize the optimal allocation of resources in the global scope. The healthy and stable development of commercial banks is of great significance to the economic development of our country. At present, whether there is a "pro-cyclical effect" and "cliff effect" in the loan "incurred loss model" adopted by Chinese commercial banks, and whether it is necessary to introduce the "expected loss model" developed by the International Accounting Standards Board (IASB); If we need to implement the "expected loss model", we should choose the appropriate time period to implement it; in order to effectively implement the model, what aspects of preparation should we make at this stage. For these problems, this paper combines the current situation of commercial banks in China, through the analysis of accounting theory and statistical analysis, draw the following conclusions: at present, There is a strong pro-cyclical effect and "cliff effect" in the loan "incurred loss model" implemented by commercial banks in China. We need to introduce the "expected loss model" to mitigate the adverse results caused by the use of the "incurred loss model". Considering that China's economy is in a downward channel, the risk of credit default is increasing, and the level of credit risk management of commercial banks in China needs to be improved, this paper considers that the time is not ripe for the implementation of the "expected loss model" in our country. At this stage, we should speed up the promotion of banking credit risk information management level.
【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.4;F830.42

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