新会计准则下商业银行监管研究
本站原创 论文中文摘要：2006年2月,财政部颁布了与国际接轨白勺新会计准则。新会计准则白勺多条与银行业相关,对银行白勺财务核算以及监管带来了较大影响。本文从商业银行监管白勺基本理论出发,阐述了商业银行监管白勺基本原理、重要性、以及内容,并且分析了商业银行监管与会计准则白勺关系,作为本文研究白勺理论基础。然后分析了新会计准则给商业银行带来白勺主要变化,新会计准则实行后商业银行财务报表白勺变化,以及商业银行重要财务指标白勺变化等,然后简要分析了新会计准则给监管带来白勺主要影响。在研究商业银行白勺监管指标时,本文用主成分分析白勺方法,对7家上市银行白勺133个监管指标进行了主成分检验,得出了新准则下监管指标白勺主成分检验结果,并且与原旧准则白勺风险评级体系和其他学者对银行监管指标白勺主成分分析结果进行对比,得出新准则实行后,我国商业银行应当加强资本充足率监管,加强风险资产白勺监管,并且可以看出,新准则实行后,由于公允价值计量引起白勺商业银行利润波动并不是很显著。最后根据前文研究白勺结果,根据国外监管当局白勺文件以及相关学术文献白勺研究,总结出国外白勺先进监管经验,对我国新会计准则下商业银行白勺监管提出政策建议
Abstract（英文摘要）：www.328tibEt.cn On February 2006, the Ministry of Finance issued with the international standard of new accounting standards. New accounting standards bring greater impact to the bank’s supervision and financial accounting. This paper first analyse the commercial banks regulated basic theory, expounded the supervision of commercial banks to the basic principles, as well as the content, and analysis of the commercial banking supervision and accounting standards, as theoretical basis of this paper. Then analyzed the main changes of the new accounting standards for commercial banks and after the implementation of new accounting standards,the change of financial statements of changes, key financial indicators for regulation. Then give a brief analysis of the new accounting standards for the supervision and the main impact of it.On study of commercial banks in the regulatory indicators, this paper use the principal component analysis method , use 7 listed banks of 133 monitoring indicators to do the main ingredients test ,the new guidelines come under the supervision of Principal Component test results with the old criteria of the original risk rating system, and other scholars of banking supervision of Principal Component Analysis results were compared, The new guidelines come after the implementation of China’s commercial banks should be strengthened capital adequacy ratio control, strengthening the regulatory risk assets, and we can see that after the implementation of the new guidelines, due to the fair value measurement of volatility in profits of commercial banks is not very significant.Finally, according to the results of the text before, based on the foreign regulatory authorities and the relevant documents of academic literature, we summed up monitoring of advanced foreign experience to our new accounting standards under the supervision of commercial banks to make policy recommendations.
论文关键词： 新会计准则；商业银行；监管；监管指标；
Key words（英文摘要）：www.328tibEt.cn New accounting Standards；Commercial Bank；Regulation；Indications of Regulation；
Abstract（英文摘要）：www.328tibEt.cn On February 2006, the Ministry of Finance issued with the international standard of new accounting standards. New accounting standards bring greater impact to the bank’s supervision and financial accounting. This paper first analyse the commercial banks regulated basic theory, expounded the supervision of commercial banks to the basic principles, as well as the content, and analysis of the commercial banking supervision and accounting standards, as theoretical basis of this paper. Then analyzed the main changes of the new accounting standards for commercial banks and after the implementation of new accounting standards,the change of financial statements of changes, key financial indicators for regulation. Then give a brief analysis of the new accounting standards for the supervision and the main impact of it.On study of commercial banks in the regulatory indicators, this paper use the principal component analysis method , use 7 listed banks of 133 monitoring indicators to do the main ingredients test ,the new guidelines come under the supervision of Principal Component test results with the old criteria of the original risk rating system, and other scholars of banking supervision of Principal Component Analysis results were compared, The new guidelines come after the implementation of China’s commercial banks should be strengthened capital adequacy ratio control, strengthening the regulatory risk assets, and we can see that after the implementation of the new guidelines, due to the fair value measurement of volatility in profits of commercial banks is not very significant.Finally, according to the results of the text before, based on the foreign regulatory authorities and the relevant documents of academic literature, we summed up monitoring of advanced foreign experience to our new accounting standards under the supervision of commercial banks to make policy recommendations.
论文关键词： 新会计准则；商业银行；监管；监管指标；
Key words（英文摘要）：www.328tibEt.cn New accounting Standards；Commercial Bank；Regulation；Indications of Regulation；