试论我国商业银行会计国际化
本站原创 论文中文摘要：世界贸易的飞速发展和全球资本市场的流动及其令人瞠目的交易量和影响力,将世界上任何国家都有意无意地纳入到了世界经济的一体化进程中。在今天,任何一个国家如果要脱离世界贸易市场和资本市场谋求自身发展是难以想象的;同样,任何一个国家或者地区发生的经济动荡,也会对世界上其他国家或者地区产生影响。会计作为国际通用的商业语言,在经济全球化过程中扮演着越来越重要的角色,市场的各个参与者也对其提出了越来越高的要求;会计信息已经成为各市场主体达成市场交易的重要媒介。相应地,会计信息质量(尤其是会计信息的透明度和可比性)的高低也直接影响着市场交易质量的高低,影响着全球资源的有效配置。然而,由于世界上大多数国家都制定有自己的会计标准,这些会计标准之间均存在着不同程度的差异,相应地根据这些会计标准提供的会计信息自然也存在差异,从而影响到了这些会计信息的可比性和有用性。如果不调整差异,则很有可能会对会计信息使用者的决策产生误导。而要在国际投、融资或者国际贸易中,经常性地调整各国会计信息之间的差异,又会大大增加交易成本,不利于经济效率的提高和经济的全球化。因此,建立全球通用的会计标准,推进会计标准的国际化,为全球经贸往来和资本流动减少或者消除“语言”上的障碍,会计标准的国际化已是大势所趋,潮流所向。当前,中国也身处席卷全球的会计标准国际化的浪潮中,由此带来的经济环境变化对中国银行业的改革和发展也必然产生深远的影响。特别是在中国加入 WTO 后,银行机构和银行业务跨国发展的今天,金融企业必须对外提供符合国际惯例的财务信息,银行业的会计标准国际化成为必然趋势。因此,研究商业银行会计标准的国际化极富现实意义。基于此,本文将商业银行会计标准的国际化作为研究课题,拟在对其基本问题进行研究的基础上,探讨在当前会计环境下,我国银行业在会计标准国际化进程中存在的问题,并进一步提出我国2商业银行会计标准国际化的推进方略。全文共四章。第一章 会计标准的基本问题研究从界定会计标准的概念入手,介绍国际会计标准与我国会计标准的内容,提出对我国会计标准的理解包含了会计准则与会计制度两个范畴。从我国会计标准与国际惯例的差异引出会计环境对会计标准的影响分析,通过对比西方国家和我国会计标准产生发展的历史,明确了会计环境对会计标准发展确立的重要作用,阐明现阶段我国特殊经济转轨时期的会计标准,与国际惯例存在距离的客观必然。但随着我国社会主义市场经济的不断完善与发展,即环境的变化,我国会计标准将会更广泛地与国际会计准则保持协调。第二章 国内外商业银行会计标准的比较与分析现代商业银行是经营货币信用的组织企业,其高负债和经营的高风险性决定了银行会计的特殊性。银行业会计标准与一般工商企业会计标准有所不同,强调会计原则的审慎和会计信息的透明。本文提出国际会计准则委员会发布的金融会计准则和巴塞尔银行监管委员会发布的新资本协议,是银行业会计的主要国际标准,我国财政部、证监会和人民银行发布的金融企业会计制度、商业银行信息披露暂行办法及贷款风险分类指导等一系列制度规章,是国内银行业的会计标准。通过对我国商业银行会计标准与国际惯例进行比较,分析存在的主要差距。目前我国的现状是:上市商业银行与非上市商业银行执行不同的会计标准。上市商业银行所采用的会计政策与国际会计准则的标准已相差无几了,主要差异体现在会计估计或者会计判断方面和衍生金融交易的会计处理方面。信息披露情况虽然优于非上市商业银行,但仍与巴塞尔委员会的要求有一定距离,在资本结构、资本充足率和各项风险披露上还有待进一步提高。而非上市商业银行,由于执行与国际惯例极不相符的会计标准,存在着高估资本充足率、呆账准备金提取不足、信息披露不真实、不充分和不规范的问题。第三章 商业银行会计标准国际化的意义根据第二章的分析结果,提出加入 WTO 之际的我国商业银行迫3切需要改进自身的会计标准。首先,中国经济的改革发展客观上要求会计标准的国际化:资本市场的健康发展、国际贸易的快速发展以及企业实施跨国经营的需要等;其次,会计标准的国际化符合我国银行业自身的利益,同时也是应对入世挑战适应我国金融体制改革的要求。第四章 我国商业银行会计标准与国际接轨的思考尽管会计标准的国际化是未来会计标准的发展方向,但是我国正处在经济转轨的特殊背景下,市场经济体制还未完全建立,金融体制尚处在改革之中,缺乏良好的与会计国际化相适应的环境机制。因此必须立足于我国的现实,在充分考虑我国经济环境影响的基础上,实现商业银行会计标准充分国家化基础上的国际化。首要问题是深化金融体制改革,为商业银行会计标准国际化构建良好的环境适应机制。在我国商业银行会计标准国际化的具体措施上,一是完善会计规范体系,逐步推行符合国际惯例的统一会计标准,包括尽快制定与国际惯例接轨的银行业基本业务会计准则、制定衍生金融工具会计准则、推广《金融企业会计制度 2001》和制定统一商业银行会计科目和会计报表;二是推进我
Abstract（英文摘要）： Accounting, as an international business language, has played anincreasing role in the economic globalization. With the climbingrequirements by the participants in the market, accounting is now servingas an important medium in completing the transactions. Consequently, thequality of accounting information (the transparency and comparability inparticular) determines the quality of market transaction to a large extent,affecting the efficient allocation of global resources. Nevertheless, the comparability and use are substantially restricteddue to the great variances among the accounting norms of differentcountries all over the world. Thus, it is an international trend to reduce oreven eliminate “language barrier” by setting international accountingnorms, and advancing the internationalization of accounting norms. Currently, China has devoted itself to the internationalization ofaccounting norms, exercising great influences over the reform anddevelopment of Chinese banking industry. Since China’s entry into WTOin particular, the internationalization of accounting norm of bank industryhas come into no doubt. Therefore, it is of great practical meaning tostudy the internationalization of commercial bank accounting norm. Thisthesis focuses on the internationalization of commercial bank accountingnorm, analyzing the existing problems occurred in the internationalizationprocess, and furthermore, proposing strategies to facilitate theinternationalization process. The thesis is composed of four chapters. Chapter One Study on Fundamental Issues of Accounting Standard Starting from defining accounting norms, this thesis comparesChinese accounting norms with the international ones, classifyingaccounting standards from accounting systems. Thereafter, it analyzes theeffects of accounting environment on accounting norms and confirms itsimportance. However, with the progresses and developments of socialistmarket economy in China, Chinese accounting norms are supposed tokeep up the pace with international ones. Chapter Two Comparison and Analysis of Commercial Banks AtHome and Abroad Modern commercial banks are organizations running money credit,characterized by high liabilities and high risks. Unlike accounting oferage industrial and commercial organizations, banking accountingemphasizes more on prudence of accounting principles and transparencyof accounting information. The comparison between commercial bankaccounting norms in China with international practices has stated the gapclearly. For the time being, listed commercial banks and non-listedcommercial banks are subject to different accounting norms. Listedcommercial banks he done a better job in information disclosurecompared with non-listed commercial bank, yet it fails to meet theinternational requirements. Chapter Three Significance of Internationalization of CommercialBank Accounting Norms Based on Chapter Two, this part proposes the necessity for Chinesecommercial banks to improve the accounting norms after the entry intoWTO, which is not only required by Chinese reforming and opening-up,but also is in the interests of Chinese banking industry. Chapter Four Consideration on the Internationalization of ChineseCommercial Bank Accounting Norm Although the accounting norm is oriented at internationalization,there is no matched environment yet due to the transitional economy andundeveloped market. Therefore, based on Chinese reality, Chineseeconomic environment should be taken into account in internationalizingthe accounting norms. The primary task is to strengthen economic reform,creating environment for the internationalization. Secondly, we shouldimprove the information disclosure norm to meet the internationalrequirement step by step, establishing a sound information disclosuresystem, and playing the role of supervision strictly. Thanks to an extensive study on and reference to related theories andviews, this thesis presents the followings original ideas: 1. This thesis is of great practical importance by analyzing thereform and improvement
论文关键词： 商业银行会计标准；国际化；国际会计准则；巴塞尔委员会；
Key words（英文摘要）： Commercial Bank Accounting Standard；Internationalization；Generally Accepted Accounting Principles；Basel Committee；
Abstract（英文摘要）： Accounting, as an international business language, has played anincreasing role in the economic globalization. With the climbingrequirements by the participants in the market, accounting is now servingas an important medium in completing the transactions. Consequently, thequality of accounting information (the transparency and comparability inparticular) determines the quality of market transaction to a large extent,affecting the efficient allocation of global resources. Nevertheless, the comparability and use are substantially restricteddue to the great variances among the accounting norms of differentcountries all over the world. Thus, it is an international trend to reduce oreven eliminate “language barrier” by setting international accountingnorms, and advancing the internationalization of accounting norms. Currently, China has devoted itself to the internationalization ofaccounting norms, exercising great influences over the reform anddevelopment of Chinese banking industry. Since China’s entry into WTOin particular, the internationalization of accounting norm of bank industryhas come into no doubt. Therefore, it is of great practical meaning tostudy the internationalization of commercial bank accounting norm. Thisthesis focuses on the internationalization of commercial bank accountingnorm, analyzing the existing problems occurred in the internationalizationprocess, and furthermore, proposing strategies to facilitate theinternationalization process. The thesis is composed of four chapters. Chapter One Study on Fundamental Issues of Accounting Standard Starting from defining accounting norms, this thesis comparesChinese accounting norms with the international ones, classifyingaccounting standards from accounting systems. Thereafter, it analyzes theeffects of accounting environment on accounting norms and confirms itsimportance. However, with the progresses and developments of socialistmarket economy in China, Chinese accounting norms are supposed tokeep up the pace with international ones. Chapter Two Comparison and Analysis of Commercial Banks AtHome and Abroad Modern commercial banks are organizations running money credit,characterized by high liabilities and high risks. Unlike accounting oferage industrial and commercial organizations, banking accountingemphasizes more on prudence of accounting principles and transparencyof accounting information. The comparison between commercial bankaccounting norms in China with international practices has stated the gapclearly. For the time being, listed commercial banks and non-listedcommercial banks are subject to different accounting norms. Listedcommercial banks he done a better job in information disclosurecompared with non-listed commercial bank, yet it fails to meet theinternational requirements. Chapter Three Significance of Internationalization of CommercialBank Accounting Norms Based on Chapter Two, this part proposes the necessity for Chinesecommercial banks to improve the accounting norms after the entry intoWTO, which is not only required by Chinese reforming and opening-up,but also is in the interests of Chinese banking industry. Chapter Four Consideration on the Internationalization of ChineseCommercial Bank Accounting Norm Although the accounting norm is oriented at internationalization,there is no matched environment yet due to the transitional economy andundeveloped market. Therefore, based on Chinese reality, Chineseeconomic environment should be taken into account in internationalizingthe accounting norms. The primary task is to strengthen economic reform,creating environment for the internationalization. Secondly, we shouldimprove the information disclosure norm to meet the internationalrequirement step by step, establishing a sound information disclosuresystem, and playing the role of supervision strictly. Thanks to an extensive study on and reference to related theories andviews, this thesis presents the followings original ideas: 1. This thesis is of great practical importance by analyzing thereform and improvement
论文关键词： 商业银行会计标准；国际化；国际会计准则；巴塞尔委员会；
Key words（英文摘要）： Commercial Bank Accounting Standard；Internationalization；Generally Accepted Accounting Principles；Basel Committee；