资产减值会计准则在银行业上市公司中的应用研究

发布时间：2018-07-12 16:42

本文选题：银行业 + 上市公司　；参考：《华中科技大学》2014年硕士论文

【摘要】：我国社会经济的迅速发展,充分地带动了我国以银行业为首的金融行业的快速全面发展。银行业等金融产业在我国经济地位越来越高,关乎着国家的经济稳定及社会稳定。因而,银行业的健康发展对我国的经济发展显得非常的重要,尤其是行业领头羊中的上市公司。资产减值会计一直都是实证界和会计理论界的热点话题,在我国也发展了近20年,从最初的“二项准备”到“四项准备”,再到“八项准备”,直至最新的《企业会计准则》。我国的资产减值会计准则在一步步规范,一步步向国际趋同,这不仅仅为提高企业的会计信息质量和规范上市企业的会计核算行为奠定基础,同时也促进了国家经济的快速稳定发展。但在企业的实际会计核算过程中,对资产减值会计的运用仍存在问题。本文正是在分析整理国内外相关研究基础上,收集银行业上市公司的年报数据,运用描述性统计分析方法,对银行上市公司2013年和2012年的资产减值会计运用情况作了详细分析,对公司计提资产减值对资产质量以及公司利润的影响作了详细的阐述,得出了银行业上市公司中计提无形资产、在建工程等长期资产减值准备的公司数量非常少,存在使用贷款及垫款减值准备调控利润的可能性,贷款减值准备的计提规范性不高以及引进的资产组在实际操作中存在的问题。笔者提出不断改进和完善资产减值会计准则、加强公司资产减值会计监督以及针对银行业制定具体政策等建议,为国家会计准则的进一步完善献计献策。
[Abstract]:The rapid development of China's social economy has fully promoted the rapid and comprehensive development of the banking industry in China. Banking and other financial industries are becoming more and more important in China, which is related to national economic stability and social stability. Therefore, the healthy development of the banking industry is very important to the economic development of our country, especially the listed companies among the industry leaders. Asset impairment accounting has always been a hot topic in the field of positive evidence and accounting theory. It has also developed for nearly 20 years in China, from the initial "two preparations" to "four preparations", then to "eight preparations", until the latest "Enterprise Accounting Standards". Our country's asset impairment accounting standards are standardizing step by step and converging to the international level step by step. This not only lays a foundation for improving the quality of accounting information of enterprises and standardizing the accounting behavior of listed enterprises. At the same time, it also promoted the rapid and stable development of the national economy. However, in the actual accounting process of enterprises, there are still problems in the application of asset impairment accounting. Based on the analysis and collation of domestic and foreign related research, this paper collects the annual report data of listed companies in banking industry, and makes a detailed analysis of the use of assets impairment accounting of listed companies in 2013 and 2012 by using descriptive statistical analysis method. This paper expounds in detail the influence of the impairment of assets on the quality of assets and the profits of companies. It is concluded that the number of companies with intangible assets in the listed companies in the banking industry and the preparation for impairment of long-term assets such as construction projects in the banking industry is very small. There is the possibility of using loan and advance impairment reserve to control the profit, the lack of standardization of loan impairment provision and the problems existing in the actual operation of the introduced asset group. The author puts forward some suggestions, such as improving and perfecting the accounting standards of asset impairment, strengthening the supervision of assets impairment of companies and making specific policies for the banking industry, so as to offer suggestions for the further improvement of the national accounting standards.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.3;F830.42

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