新会计准则实施对商业银行贷款损失准备制度的影响

发布时间：2018-03-18 03:36

本文选题：新会计准则　切入点：商业银行　出处：《厦门大学》2013年硕士论文　论文类型：学位论文

【摘要】：信贷风险是商业银行面临的主要风险,而贷款损失准备是商业银行抵御信贷风险的重要保障之一。在我国市场经济的发展过程中,贷款损失准备制度的概念和计提方法在不断的发展和完善,尤其经历了东南亚金融危机和美国次贷危机后,监管当局越来越关注贷款损失准备对银行抵御风险的重要性。本文以中国新会计准则颁布和在商业银行的推广实施为背景,梳理了新会计准则实施前后的贷款损失准备政策体系,提出由于新会计准则第22号金融资产减值准则与监管要求之间的巨大差异,以及会计规则的复杂性,影响了金融资产减值准则有效执行及其在中小银行的推广实施出现困难。本文认为,新会计准则的实施实现了与国际会计准则的接轨,但在实际工作中也面临很多问题,如新贷款损失准备确认和计量与原会计制度相比,理念和方法都发生了翻天覆地的变化,银行在新旧制度的过渡时期,由于受到会计专业人才和风险管理人才培养方面的约束,数据积累、信息系统建设等方面的资源限制,及银监会的刚性监管要求,实际执行效果可能并不理想。因此,为使商业银行有效执行新贷款损失准备确认方法,财政部应积极与银监会协调,出台操作细则,降低银行的操作成本；其次,银行应积极顺应与国际规则接轨的监管趋势,加强专业人才培训,提高银行内部的信贷风险管理能力；最后,监管部门可利用外部审计的专业会计技能,加强对银行执行力度的监督。
[Abstract]:Credit risk is the main risk faced by commercial banks, and loan loss preparation is one of the important guarantees for commercial banks to resist credit risks. After the financial crisis in Southeast Asia and the subprime mortgage crisis in the United States, the regulators pay more and more attention to the importance of loan loss preparation to the banks to resist risks. Based on the promulgation of new accounting standards in China and the promotion and implementation of the new accounting standards in commercial banks, this paper combs the policy system of loan loss preparation before and after the implementation of the new accounting standards. It is pointed out that due to the great difference between the financial asset impairment standard No. 22 and the regulatory requirements, and the complexity of the accounting rules, the effective implementation of the financial asset impairment standard and its popularization in small and medium-sized banks are difficult. This paper holds that the implementation of the new accounting standards has realized the integration with the international accounting standards, but it also faces many problems in practical work, such as the recognition and measurement of new loan losses compared with the original accounting system. The ideas and methods have changed dramatically. In the transitional period of the new and old systems, banks are constrained by the training of accounting professionals and risk management personnel, the accumulation of data, the construction of information systems, and so on. And the rigid regulatory requirements of the CBRC, the actual implementation effect may not be ideal. Therefore, in order to enable commercial banks to effectively implement the method of confirming new loan losses, the Ministry of Finance should actively coordinate with the CBRC to issue operational rules. Second, banks should actively adapt to the trend of regulation in line with international rules, strengthen the training of professionals, and improve the ability of credit risk management within banks. Regulators can use external audit professional accounting skills to strengthen the supervision of bank enforcement.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;F832.4

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