我国银行贷款业务会计避险研究
本站原创 论文中文摘要：目前，我国银行的不良贷款问题受到各界的关注，对于不良贷款风险的规避也成了银行管理学研究的热点，但鉴于会计本身所特有的控制职能，以及在与不良贷款相关的计量、披露等问题上的特殊关系，会计也成为了不良贷款风险防控中的重要一环，同时，各种会计手段在防止贷款风险的产生与扩大中，起着十分紧要的作用，这就要求有人能够从会计的角度出发，深入的研究贷款风险的规避方法，从而形成了本文的研究思路，即对于我国银行贷款业务的会计避险研究。本文从对银行与其业务的相关介绍，和对于风险的定义出发，将贷款风险从管理与会计相结合的角度做了一个全新分类。在该分类的基础上，阐明了各类贷款风险与银行会计的关系，进而介绍了我国所特有的贷款、不良贷款的现状，指出工商业贷款为我国银行不良贷款的主要来源，并强调了进入WTO后研究、应用会计避险的紧迫性。此后，在充分论述了我国现有会计避险手段不足之后，提出要建立一个有效的关于贷款业务的会计避险系统的全新思想
Abstract（英文摘要）： At present, the problem of bad loan in our national state bank has been noticed from all walks of life, and how to prevent the risk caused by bad loan also becomes researchers’ hot topic. Since accounting itself can provide the function of control, and has a close relation with the bank loan on how to measure and disclose, it certainly is an important part in preventing the risk, accounting means can make a great role to help the risk’s amplification, but no one has made a deep study on this aspect. This is why I chose this topic, i.e. the study to prevent bank loan risk by accounting means.I begin with the introduction of bank and bank business, including bank loan and other business that brings earning, in this part, I offer a brand new classification of bank loan risk from the angle of connecting management and accounting. On the basis of classification, I introduce the relationship of every kind of bank loan risk with accounting, in order to do the further study.In the second part, I mainly introduce the situation of bank loan, bad loan in china, then point out that the industrial and commercial loan is the source of bad loan, and it’s time to solve the problem with accounting’s help.In the last two parts, I first list the defect in using accounting means to prevent bank loan risk, then introduce an system consist of accounting means to prevent loan risk, calls the accounting system of preventing loan risk.
论文关键词： 贷款风险；不良贷款；会计；会计避险；
Key words（英文摘要）： bank loan risk；bad loan；accounting；prevent loan risk by accounting means.；
Abstract（英文摘要）： At present, the problem of bad loan in our national state bank has been noticed from all walks of life, and how to prevent the risk caused by bad loan also becomes researchers’ hot topic. Since accounting itself can provide the function of control, and has a close relation with the bank loan on how to measure and disclose, it certainly is an important part in preventing the risk, accounting means can make a great role to help the risk’s amplification, but no one has made a deep study on this aspect. This is why I chose this topic, i.e. the study to prevent bank loan risk by accounting means.I begin with the introduction of bank and bank business, including bank loan and other business that brings earning, in this part, I offer a brand new classification of bank loan risk from the angle of connecting management and accounting. On the basis of classification, I introduce the relationship of every kind of bank loan risk with accounting, in order to do the further study.In the second part, I mainly introduce the situation of bank loan, bad loan in china, then point out that the industrial and commercial loan is the source of bad loan, and it’s time to solve the problem with accounting’s help.In the last two parts, I first list the defect in using accounting means to prevent bank loan risk, then introduce an system consist of accounting means to prevent loan risk, calls the accounting system of preventing loan risk.
论文关键词： 贷款风险；不良贷款；会计；会计避险；
Key words（英文摘要）： bank loan risk；bad loan；accounting；prevent loan risk by accounting means.；