后金融危机时代贷款拨备会计政策研究

发布时间：2018-05-12 14:47

本文选题：后金融危机时代 + 贷款拨备　；参考：《暨南大学》2014年硕士论文

【摘要】：贷款拨备不仅影响会计信息透明，，而且关乎银行经营稳健。一直以来，贷款拨备的计提都是会计准则制定机构、银行监管机构、各银行面临的国际性难题。随着2008年金融危机的爆发，国际国内对该难题的关注度持续发酵升温，走上了重新审视、探索和解决该难题的艰辛旅程。危机后，现行的已发生损失模型由于具有亲周期性、缺乏前瞻性而备受质疑。在各种压力的共同作用下，全球最权威的会计准则制定机构IASB对贷款拨备会计政策进行了改革，提出了考虑预期信用损失的“预期损失模型”，并在后续不断对该模型做出改进和完善。国内所采用的与国际趋同的已发生损失模型也面临同样的问题。危机后我国在借鉴国际先进做法的基础上，对贷款拨备会计政策也做出了有益探索和实践，实施了动态拨备制度。有鉴于此，本文采用规范研究方法对危机后国内外的贷款拨备会计政策的改革与发展、现状和问题进行了研究、分析和探讨。具体来说，本文首先回顾了危机后IASB在贷款拨备会计政策的改革动态，并详细、全面地分析了其发布的三份征求意见稿的制度背景、主要内容、反馈评价及给我国带来的启示，从而有利于全面把握国际政策动向和脉搏，借鉴国际先进实践。危机后，我国也顺应了国际改革贷款拨备会计政策的潮流，根据本国实际建立了前瞻性的动态拨备制度，本文在分析我国制度发展历程的基础上，利用16家上市银行在2008-2012年的相关数据对我国的政策实施效果、拨备计提实务特征和政策问题进行了针对性的研究，最后本文提出了改进贷款拨备会计政策和制度的建议，以为我国政策制定机构提供有益参考。
[Abstract]:Loan provision not only affects the transparency of accounting information, but also relates to the steady operation of banks. All along, loan provision is an international problem for accounting standards-setters, bank regulators and banks. With the outbreak of the financial crisis in 2008, the international and domestic attention to the problem continues to ferment, and began to re-examine, explore and solve the difficult journey of the problem. After the crisis, the existing model of incurred losses has been questioned because of its procyclical nature and lack of foresight. Under the joint action of various pressures, IASB, the world's most authoritative accounting standard-setter, has reformed the accounting policy of loan provision, and put forward a "expected loss model" that takes into account expected credit losses. And continue to improve and improve the model in the follow-up. The loss model adopted in China is also faced with the same problem. After the crisis, on the basis of drawing lessons from the international advanced practices, China has also made a beneficial exploration and practice on the accounting policy of loan provision, and has implemented the dynamic provision system. In view of this, this paper studies, analyzes and discusses the reform and development, current situation and problems of loan provision accounting policy at home and abroad after the crisis. Specifically, this paper first reviews the reform trend of IASB's accounting policy on loan provision after the crisis, and analyzes in detail the system background, main content, feedback evaluation and inspiration to our country of the three solicitation drafts issued by IASB. Therefore, it is beneficial to grasp the trend and pulse of international policy and draw lessons from international advanced practice. After the crisis, our country has also complied with the international reform loan reserve accounting policy tide, has established the forward-looking dynamic reserve system according to the domestic actual situation, this article in the analysis our country system development history foundation, Based on the relevant data of 16 listed banks from 2008 to 2012, this paper makes a targeted study on the effect of policy implementation, the practical characteristics and policy issues of reserve provision in China. Finally, this paper puts forward some suggestions to improve the accounting policy and system of loan provision. To provide a useful reference for China's policy-making institutions.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.4;F830.42

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