关于我国上市银行理财产品会计处理与信息披露的研究

发布时间：2018-06-30 01:32

本文选题：上市银行 + 理财产品　；参考：《财政部财政科学研究所》2013年硕士论文

【摘要】：近年来,随着银行同业竞争的日趋激烈和“金融脱媒”的快速发展,商业银行理财产品的种类日益增多,交易数量不断扩大,对于银行经营业绩的影响也越来越大。理财产品具有结构复杂、种类繁多、运作流程多样化等特点,给实务中的管理工作、会计核算过程和信息披露带来了一系列新的挑战。理财产品所具备的潜在风险特征,一旦转化为现实风险,可能会给商业银行带来较大的经济损失。而作为对银行经济业务事项和经营状况的反映,目前我国银行业理财产品的会计处理及其信息披露尚有诸多值得完善之处,还不能向投资人和监管部门提供充分、有效的信息。因此,如何规范理财产品的会计处理和信息披露,更好地防范金融风险和推进理财业务发展,已经成为业界亟待解决的热点问题。目前关于我国理财产品会计处理与信息披露问题,主要是实务工作者对其进行了简单的介绍和探讨,缺乏一个系统的视角与理论阐释。本文全面地梳理并分析了目前我国理财产品会计处理与信息披露的相关问题。通过系统地统计与分析我国16家上市银行近三年的财务报告,笔者总结归纳了目前银行业理财产品会计处理与信息披露中存在的问题。首先对于理财产品的会计处理而言,各家银行存在较大差异,对银行的资产负债表、利润表和监管指标都产生了不同程度的影响。如有些银行将保本理财产品负债端计入以公允价值计量且其变动计入当期损益的金融负债,有些银行计入了吸收存款或其他负债,而相应投资资产也分别计入了以公允价值计量且其变动计入当期损益的金融资产、应收款项类投资、可供出售金融资产或其他资产；各家银行将结构性存款负债端分别计入以公允价值计量且其变动计入当期损益的金融负债、吸收存款——以公允价值计量、吸收存款——以摊余成本计量或拆分吸收存款与嵌入衍生工具；非保本理财暂挂款各家银行或计入其他负债,或计入吸收存款。当前自由度较大的会计处理存在很多问题,比如对满足会计准则“控制”定义的信托项目并未予以合并；某些会计处理方法(如负债计入吸收存款与嵌入金融工具,损益计入投资收益)使得资产负债与收益的性质不匹配；某些处理方法(如吸收存款以公允价值计量)不符合通用会计报表编报原则；某些处理方法(如金融资产划分为可供出售类从而公允价值变动计入所有者权益,而相关金融负债以摊余成本进行后续计量)产生了会计上的不配比；不同会计处理降低了净利差等指标可比性；银行主体考量存贷比来选择或变更会计政策损害了会计信息的中立性等。其次对于信息披露而言,披露的内容不充分、不深入,尤其是风险信息不足；披露的格式不统一、不规范,比如表外事项“委托理财资金”的披露、手续费及佣金列报项目突出自身优势项目及忽略劣势项目等；已披露信息可靠性与可比性有待提高,部分银行存在管理层讨论与附注信息矛盾及前后期信息可比性不足、部分理财产品实际运行状况与财务报告信息匹配度不高等问题。针对上述问题,笔者提出了相应的对策建议。首先,根据《国际财务报告准则第10号——合并财务报表》及我国相关征求意见稿建议对符合“控制”条件的结构化主体予以合并；根据《CAS22——金融工具确认和计量》将保本理财产品指定为以公允价值计量且其变动计入当期损益的金融资产与金融负债；根据《CAS22——金融工具确认和计量》将结构性存款指定为以公允价值计量且其变动计入当期损益的金融负债。其次,针对理财产品会计信息的特点,结合《国际财务报告准则第12号——在其他主体中权益的披露》、《国际财务报告准则第13号——公允价值计量》等准则及我国相关征求意见稿,从纳入合并财务报表范围的结构化主体、未纳入合并财务报表范围的结构化主体、理财产品会计政策、以公允价值计量且其变动计入当期损益的金融资产与金融负债、表外项目非保本理财产品、公允价值说明及管理层讨论与分析等角度系统建议了披露内容及范式。最后,除了完善相关会计准则,提出还应通过完善银行内部控制与风险管理、加强注册会计师审计、强化政府监管力度、促进投资者监督来落实和保障准则的执行质量,通过加快利率市场化、改进存贷比指标等金融视角改革来促进金融创新健康发展和银行业务科学转型。本文分为五个部分。第一部分为绪论部分,主要介绍本文的研究背景、研究意义,并综述国内外相关问题的研究现状。第二部分是理财产品情况概述,阐述了理财产品的定义、分类、发展现状,近年来理财产品大规模爆发的原因以及目前存在的主要问题。第三部分根据我国16家上市银行近三年的财务报告,介绍了理财产品会计处理与信息披露的现状。第四部分归纳总结了目前理财产品会计处理与信息披露中存在的主要问题。第五部分针对发现的问题,详细分析并提出了对理财产品会计处理与信息披露的对策。第六部分提出了完善会计准则及多层次多角度推进理财产品健康发展的其他配套措施。
[Abstract]:In recent years, with the increasingly fierce competition in the banking industry and the rapid development of "financial disintermediation", the types of financial products of commercial banks are increasing, the number of transactions is expanding, and the impact on the performance of banks is becoming more and more important. Management, accounting process and information disclosure have brought a series of new challenges. The potential risk characteristics of financial products, once converted into real risks, may bring large economic losses to commercial banks. As a reflection of business matters and operating conditions of the bank's economy, the banking financial products of our country are at present. There are still many points to be perfected in the management and information disclosure, which can not provide sufficient and effective information to the investors and supervision departments. Therefore, how to standardize the accounting treatment and information disclosure of financial products and better guard against financial risks and promote the development of financial services has become a hot issue to be solved urgently.
At present, the problem of accounting processing and information disclosure of financial products in China is mainly introduced and discussed by practical workers. It lacks a systematic perspective and theoretical explanation. This paper comprehensively combs and analyzes the related problems of accounting processing and information disclosure of financial products in China. This paper analyzes the financial reports of 16 listed banks in China for the past three years. The author summarizes the existing problems in the accounting processing and information disclosure of banking financial products. First, there are great differences between the banks in the accounting treatment of financial products, and the balance sheet, profit statement and regulatory index of the banks have different degrees. In some banks, some banks account for the financial liabilities that are measured in the fair value and their changes are included in the profit and loss of the current period. Some banks account for the absorption of deposits or other liabilities, and the corresponding investment assets are also included in the financial assets which are measured in the fair value and are changed into the profit and loss of the current period, and the receivables are classified. Investment, which can be sold for the sale of financial assets or other assets; each bank accounts for the financial liabilities of the structural deposit liabilities respectively in the fair value measurement and its change into the profit and loss of the current period, absorbing deposits - Measurement of fair value, absorbing deposits - measuring or separating absorption deposits and embedding derivatives with the cost of sharing. There are many problems, such as the trust items that meet the "control" definition of accounting standards, and some accounting treatment methods (such as debt to absorb deposits and embedded financial instruments, profit and loss account for investment. " Mismatch of the nature of assets and liabilities; some treatment methods (such as absorbing deposits at fair value) are not in conformity with the principle of reporting general accounting statements; some treatment methods (such as the division of financial assets into the sale category and the change of the fair value into the rights and interests of the people, and the related financial liabilities with the cost of sharing the surplus. " Following the follow-up measurement) there is no proportion of accounting; different accounting treatment reduces the ratio of net profit margin and other indicators; the bank subject considers the deposit and loan ratio to choose or change the accounting policy to damage the neutrality of accounting information. Secondly, for information disclosure, the content of the disclosure is inadequate, not deep, especially the lack of risk information; The format of the disclosure is not uniform and non standard, such as the disclosure of "entrusted financial fund", the fees and commissions are listed to highlight the advantages of the project and ignore the inferior projects. The reliability and comparability of the disclosure of information have to be improved, and some banks have the management discussion with the annotation information contradiction and the earlier and later information comparability. The actual running status of some financial products is not well matched with the financial report information. In view of the above problems, the author puts forward the corresponding countermeasures and suggestions. First, according to the International Financial Reporting Standards No. tenth, the consolidated financial statements and the related solicitation draft proposals of our country, the structural subjects that meet the "control" conditions are given. By merger; financial assets and financial liabilities that are designated by This article is divided into five parts. The first part is the introduction part, which mainly introduces the background of the research, the significance of the research, and summarizes the research status of the related issues at home and abroad. The second part is the overview of the financial products, the definition, the classification, the development status of the financial products, the reasons for the large-scale financial products outbreak in recent years and the current deposit. The third part, based on the financial reports of 16 listed banks in China for nearly three years, introduces the current situation of accounting processing and information disclosure of financial products. The fourth part sums up the main problems existing in the accounting processing and information disclosure of financial products. The fifth part analyzes and puts forward in detail the problems found. The sixth part puts forward other supporting measures to improve the accounting standards and promote the healthy development of financial products in various levels and multi angles.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F830.42;F832.33

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