N商业银行信贷风险会计信息披露研究

发布时间：2018-05-13 03:16

本文选题：信贷风险 + 信贷风险会计信息　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：中国经济已进入降速度、调结构、换动力的新阶段,在此之前由于经济快速增长而隐藏的风险现在逐渐显露出来。银行在中国经济发展中一直起着推动性的作用,在经济高速增长后进入新阶段企业和政府债务持续增加,造成了银行信贷风险不断增加。信贷风险的增加不仅要求银行要重视风险的控制同时也要求银行对信贷风险的会计信息披露要更加详细规范,以此来削减信贷风险给银行带来的损失也使投资者增强对银行的信心。然而由于我国现颁布的商业银行会计信息披露的相关法律中没有对信贷风险会计信息披露的具体要求和详细的规定,所以各商业银行的信贷风险会计信息披露存在披露内容不全面、披露形式不统一、披露程度不同等问题。论文以N商业银行为例探寻提高商业银行信贷风险会计信息披露质量的措施。论文以信贷风险会计信息披露的理论为基础,对商业银行信贷风险会计信息披露的国内外文献研究结果、国内外商业银行信贷风险会计信息披露制度规范、商业银行信贷风险的影响因素和披露效用进行分析。通过查阅N商业银行近三年的会计年报中对信贷风险会计信息的披露内容,对N商业银行存在信贷风险会计信息的披露问题及产生的原因进行分析。最后从完善信贷风险会计信息披露内容,加强信贷风险会计信息披露的内部管理,促进外部监督信贷风险的会计信息披露等方面提出具体解决N商业银行信贷风险的会计信息披露问题的措施。从而使N商业银行的信贷风险会计信息披露的制度更加完善,披露的质量提高,塑造更好的银行形象,增强业内竞争力,方便于配合监督管理机构审查。
[Abstract]:China's economy has entered a new phase of slowing, structuring and changing power, and the risks previously hidden by rapid economic growth are now emerging. Banks have been playing a driving role in China's economic development. After the rapid economic growth, enterprises and government debts continue to increase in the new stage, resulting in a continuous increase in bank credit risk. The increase of credit risk not only requires banks to attach importance to risk control, but also requires banks to regulate the disclosure of accounting information on credit risks in more detail. To reduce credit risk to the loss of banks, investors also increased confidence in banks. However, there are no specific requirements and detailed provisions for the disclosure of credit risk accounting information in the relevant laws on the disclosure of accounting information of commercial banks issued in our country. Therefore, the disclosure of credit risk accounting information of commercial banks is not comprehensive, the form of disclosure is not uniform, and the degree of disclosure is not equal. This paper takes N commercial bank as an example to explore the measures to improve the quality of credit risk accounting information disclosure in commercial banks. On the basis of the theory of credit risk accounting information disclosure, the paper studies the domestic and foreign literature on the credit risk accounting information disclosure of commercial banks, and regulates the credit risk accounting information disclosure system of commercial banks at home and abroad. The influencing factors and disclosure utility of commercial bank credit risk are analyzed. By referring to the disclosure of credit risk accounting information in the accounting annual report of N commercial bank in recent three years, this paper analyzes the problems and causes of the disclosure of credit risk accounting information in N commercial bank. Finally, from perfecting the content of credit risk accounting information disclosure, strengthening the internal management of credit risk accounting information disclosure, To promote the external supervision of credit risk accounting information disclosure and other aspects of specific solutions to the N commercial bank credit risk accounting information disclosure measures. Thus, the credit risk accounting information disclosure system of N commercial bank is more perfect, the quality of disclosure is improved, the image of bank is molded better, the competitiveness of the industry is enhanced, and it is convenient to cooperate with the examination of supervision and management organization.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.4;F830.42

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