金融创新业务的会计信息披露研究

发布时间：2018-04-03 23:20

本文选题：商业银行　切入点：金融创新业务　出处：《中国海洋大学》2014年硕士论文

【摘要】：随着金融创新业务在商业银行中的广泛开展，金融创新业务因其具有的业务综合化、技术网络化和易于模仿的特点在给商业银行带来巨大利润的同时也带来了风险。而目前国内商业银行只重视业务创新、忽视创新管理的现象十分突出，进一步加重了业务开展过程中的风险，再加上外部监管机构对创新业务尚未形成有效的监管措施，，因此商业银行如何降低金融创新业务的风险就成为一项亟待解决的问题。基于国内外有关商业银行金融创新业务和会计信息披露的理论及成果，本文结合目前国内商业银行金融创新业务的开展情况，对商业银行金融创新业务的会计信息披露问题进行研究，利用完善金融创新业务的会计信息披露的方式来降低商业银行面临的风险。文章选取五类目前在我国商业银行中开展较广泛金融创新业务，分析其可能产生的风险，根据这五类金融创新业务近三年来在报表中对会计信息的披露情况，分析其会计信息披露中存在的问题，主要表现在：各家商业银行披露的会计信息在内容和形式上不统一，与国际标准有差距，信息的相关性差，披露程度较低，这些问题不仅降低了各家商业银行之间信息披露的可比性，更无法满足外部使用者的信息需求。信息披露所依据的制度体系不健全是问题产生的根本原因，金融创新业务的创新性的特点也直接导致了上述问题的产生，另外信息使用者的需求不足和商业银行的自身管理较差也会产生会计信息披露内容不完整的问题。针对这些原因，本文认为首先应当统一会计信息披露的标准，加强各监管部门间的沟通与协调，统一会计处理框架；其次要更新会计内控的观念，以金融创新为核心，建立涵盖整个业务操作流程及职能岗位的内控机制；第三丰富会计信息披露的内容，包括非财务信息和报表附注中的财务信息两各方面；最后结合巴塞尔银行监督管理委员会近期发布的一些标准，改进风险信息的披露内容。
[Abstract]:With the extensive development of financial innovation business in commercial banks, financial innovation business, because of its business integration, technology networking and easy to imitate, has brought huge profits and risks to commercial banks.At present, domestic commercial banks only attach importance to business innovation and ignore innovation management, which further aggravate the risks in the process of business development, and the external regulators have not yet formed effective supervision measures for innovation business.Therefore, how to reduce the risk of financial innovation has become a problem to be solved.Based on the theories and achievements of financial innovation business and accounting information disclosure of commercial banks at home and abroad, this paper combines the development of financial innovation business of domestic commercial banks.This paper studies the disclosure of accounting information in the financial innovation business of commercial banks, and makes use of the way of perfecting the disclosure of accounting information in the financial innovation business to reduce the risks faced by commercial banks.This paper selects five kinds of financial innovation business in commercial banks of our country at present, analyzes its possible risks, according to the disclosure of accounting information in the financial statements of these five types of financial innovation business in the past three years.This paper analyzes the problems existing in the disclosure of accounting information, which are mainly manifested in: the content and form of the accounting information disclosed by commercial banks are not uniform, there is a gap with international standards, the correlation of information is poor, and the degree of disclosure is low.These problems not only reduce the comparability of information disclosure among commercial banks, but also fail to meet the information needs of external users.The imperfect system on which information disclosure is based is the root cause of the problem, and the innovative characteristics of financial innovation business also directly lead to the above problems.In addition, insufficient demand of information users and poor management of commercial banks will also lead to incomplete disclosure of accounting information.In view of these reasons, this paper holds that first of all, we should unify the standards of accounting information disclosure, strengthen the communication and coordination among various regulatory departments, and unify the accounting treatment framework; secondly, we should update the concept of accounting internal control and take financial innovation as the core.Establish the internal control mechanism covering the whole business operation process and functional posts; third, enrich the content of accounting information disclosure, including non-financial information and financial information in the notes to the statement.Finally, some standards issued recently by the Basel Committee of Banking Supervision and Management are combined to improve the disclosure of risk information.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F830.42

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