入世后商业银行会计若干问题研究
本站原创 论文中文摘要：本文对加入WTO后我国商业银行会计的若干问题进行了研究。面对加入WTO的种种挑战和机遇，我国商业银行将呈现出业务多样化、风险复杂化以及经营多元化等发展趋势。这些趋势对我们提出了新的需要研究的商业银行会计问题，主要包括：如何进一步规范我国商业银行的会计管理工作；如何对我国商业银行的各项创新业务进行会计确认、计量与披露；如何规范各类商业银行的信息披露等。本文在分析加入WTO后我国商业银行面临的挑战和机遇的基础上，对我国商业银行会计若干问题进行了较为深入的探讨。本文分四部分，即绪论、入世对我国商业银行会计产生的影响、我国商业银行会计若干问题的研究、结论。绪论部分，作者首先对与本文有关的两个基本概念，即商业银行和商业银行会计目标进行了界定,然后阐述了本文的研究主题、背景意义及论文框架。第二部分，作者首先介绍了我国银行业的入世承诺，然后探讨了我国商业银行会计的现状以及加入WTO面临的挑战和机遇。加入WTO后，我国商业银行将面临着前所未有的压力，迫切需要借鉴国际先进经验，结合我国实际，转变会计机制和监管机制，建立系统的能够进行风险防范和风险披露的会计核算和监管体制。因此，研究加入WTO后我国商业银行的会计问题具有深刻的理论意义和实践意义。第三部分，作者分别就目前我国商业银行会计存在的急需解决的问题作了研究，这些问题是：我国商业银行会计规范体系问题；我国商业银行贷款损失准备会计问题；衍生金融工具在商业银行中的应用及其会计问题；我国商业银行的资产证券化会计问题；我国商业银行信息披露问题。在商业银行会计规范方面，应该协调会计准则与会计制度之间的关系，并根据我国会计规范的发展方向，及时制定并发布商业银行基本业务<WP=37>会计准则、商业银行财务报表披露会计准则和有关商业银行创新业务的会计准则。在商业银行贷款会计方面，主要对商业银行会计的贷款的确认和计量、贷款损失准备会计进行了探讨。贷款的确认计量包括初始确认计量和终止确认计量。在贷款损失准备会计中，从商业银行信贷资产分类、贷款损失准备的计提标准、我国商业银行贷款损失准备计提的发展、特点、存在的问题及对策等方面予以阐述。我国商业银行贷款损失准备的计提经历了一个发展过程，目前基本上实现了与国际惯例的接轨，但在计提方面，税收方面以及不同制度的协调方面仍存在一定缺陷。在贷款损失提取方面，应尽快制订统一的具有可操作性的贷款风险分类标准；在税收方面，税务部门应出台相应的税收政策，以便于商业银行更好地执行新的贷款损失准备制度；在不同制度协调方面，应注意协调呆帐准备与贷款损失准备的关系以及不同制度中贷款损失核销的帐务处理。加入WTO以后，我国商业银行的创新业务会不断涌现，如何将这些创新业务在会计系统中得到适当的确认和计量将是十分重要的问题。本部分在对商业银行创新业务发展、内容、特点、及其风险分析的基础上，着重研究了衍生金融工具的会计确认与会计计量问题。由于我国衍生品交易主要在银行展开，对衍生金融工具会计规范的探索就转到对我国上市银行的表外业务信息披露规范上。在此提出发展和完善我国衍生金融工具会计的设想。从我国的现状来看，建立衍生金融工具的会计规范可以从上市银行的会计规范入手，健全对上市银行的衍生品交易披露要求。要看到我国上市银行衍生品信息披露与国际会计准则以及巴塞尔原则的差距，其中也有务实滞后的原因。必须充分考虑我国的现实情况，可以给出强制性披露的最低要求，鼓励自愿披露。尽快推动信息披露的制度化，逐步提出定性和定量，核心披露与一般披露的要求。在商业银行的资产证券化问题方面，证券化会计确认的基本方法有非此即彼法和金融合成分析法两种。目前采用的是金融合成分析法。我国已具有发展贷款证券化会计的必要性和可能性，因此，应加强对贷款转让和<WP=38>贷款证券化目的、结构、运作程序等的研究，并适时推出相关的会计规范。在商业银行信息披露问题方面，本部分重点结合巴塞尔委员会对商业银行信息披露的要求和建议，分析我国商业银行会计信息披露问题。虽然目前我国已经陆续发布了一系列商业银行信息披露的规则，但是我国商业银行在会计信息披露方面与国际通常做法和巴塞尔委员会的要求和建议存在差异。应从法律法规、会计规范、上级监管、内部管理和社会监督等方面完善我国商业银行的信息披露制度。第四章结论部分，作者依据本文的研究，提出了加入WTO之后，我国商业银行面临机遇和挑战；现行会计规范体系存在缺陷，有必要建立商业银行会计准则，并建议将其分为商业银行基本业务准则、衍生金融工具准则和财务报表信息披露准则；目前我国商业银行在贷款计量方面应采用历史成本与公允价值混合模式；在损失准备计提方面，应从完善对贷款的分类入手，并从税收上给予一定的支持，另外还应对不同制度规定之间的差异进行协调等结论
Abstract（英文摘要）： The dissertation deals with accounting for the commercial banks in our country after entry into WTO. Faced with challenges and opportunities after business with more complicate risk . On the other hand ,they will chose different management systems. Under the environment ,we he to make new research of accounting for commercial banks. What need us to study on accounting for commercial bank are how to regulate accounting management system; how to recognize and measure financial innovation instruments; how to improve information disclosure.Based on the lessons from Asian financial crisis and all kinds of challenges and chances ,the anther discuss several accounting subjects for commercial banks. The paper is comprised of four chapters.The fist chapter is the introduction to the dissertation. At the beginning ,the definition of commercial bank and the aim of commercial bank accounting are provided. We pay attention to accounting for finacial orgnization during the process of building and improve the financial structure so as to enhance banking transparency and take precautions against financial risks. In the last part, the contents of thesis are described.The second chapter is to discuss what influences are made after entry into WTO. Firstly the commitments of our banking are given. Then the author introduces the principles of international finance service trades and their development. Secondly the current situation ,the challenges and the opportunities for our commercial banks are discussed. At last, the author outlines the topics of commercial bank accounting needed to make research on.Then discusses accounting regulations for commercial banks. The author argues that we should lay down and issue accounting standards for commercial banks, which may compose of one standard for basic activities, the other standared for financial sheet disclosure and the third standard for financial <WP=40>innovations.Next discusses accounting for loan activities of commercial banks.The recognition of loan include initial recognition and derecognition .The difference in accounting for loan interests between public listed banks and other banks should be eliminated.Anther chapter states accounting for financial innovations of commercial banks. After becoming a member of WTO , innovate activities in an accounting management system. In this part ,the author firstly discuses the development ,characteristic, and risks of the innovate activities in commercial banks.Accounting for loan securitisation of commercial banks. Loan securitisation is a new financial instrument that can solve this problem to an extent .The loan securitisationis complex and involves commercial banks playing a wide range of roles.The last chapter is about the discussion information disclosure of commercial banks. Firstly the author discuss the roles and objectives of information disclosure of commercial banks. Secondly the requirements and recommendations of Basel Committee on banking supervision for information disclosures are describes.
论文关键词： 商业银行会计；贷款损失准备；衍生金融工具会计；资产证券化；商业银行信息披露；
Abstract（英文摘要）： The dissertation deals with accounting for the commercial banks in our country after entry into WTO. Faced with challenges and opportunities after business with more complicate risk . On the other hand ,they will chose different management systems. Under the environment ,we he to make new research of accounting for commercial banks. What need us to study on accounting for commercial bank are how to regulate accounting management system; how to recognize and measure financial innovation instruments; how to improve information disclosure.Based on the lessons from Asian financial crisis and all kinds of challenges and chances ,the anther discuss several accounting subjects for commercial banks. The paper is comprised of four chapters.The fist chapter is the introduction to the dissertation. At the beginning ,the definition of commercial bank and the aim of commercial bank accounting are provided. We pay attention to accounting for finacial orgnization during the process of building and improve the financial structure so as to enhance banking transparency and take precautions against financial risks. In the last part, the contents of thesis are described.The second chapter is to discuss what influences are made after entry into WTO. Firstly the commitments of our banking are given. Then the author introduces the principles of international finance service trades and their development. Secondly the current situation ,the challenges and the opportunities for our commercial banks are discussed. At last, the author outlines the topics of commercial bank accounting needed to make research on.Then discusses accounting regulations for commercial banks. The author argues that we should lay down and issue accounting standards for commercial banks, which may compose of one standard for basic activities, the other standared for financial sheet disclosure and the third standard for financial <WP=40>innovations.Next discusses accounting for loan activities of commercial banks.The recognition of loan include initial recognition and derecognition .The difference in accounting for loan interests between public listed banks and other banks should be eliminated.Anther chapter states accounting for financial innovations of commercial banks. After becoming a member of WTO , innovate activities in an accounting management system. In this part ,the author firstly discuses the development ,characteristic, and risks of the innovate activities in commercial banks.Accounting for loan securitisation of commercial banks. Loan securitisation is a new financial instrument that can solve this problem to an extent .The loan securitisationis complex and involves commercial banks playing a wide range of roles.The last chapter is about the discussion information disclosure of commercial banks. Firstly the author discuss the roles and objectives of information disclosure of commercial banks. Secondly the requirements and recommendations of Basel Committee on banking supervision for information disclosures are describes.
论文关键词： 商业银行会计；贷款损失准备；衍生金融工具会计；资产证券化；商业银行信息披露；