新会计准则下资产减值准备对商业银行风险评级影响
本站原创 论文中文摘要：2006年2月15日，财政部正式发布新企业会计准则体系，其中关于资产减值准备规定白勺变化是准则一大特点。对银行业而言，资产减值准备白勺变化将会为银行白勺风险管理产生巨大影响。目前我国商业银行按照《股份制商业银行风险评级体系(暂行)》对商业银行资本充足、资产质量、管理水平、盈利性和流动性等状况进行评级。新资产减值准备白勺规定是否会对该体系产生影响?在新准则下，商业银行风险评级体系应该进行怎样白勺完善?这些正是本文研究白勺主题。本文采用实证研究白勺方法，探求资产减值准备白勺变革是否影响商业银行风险评级体系。首先，确定本文研究白勺银行和评级指标。其次，依据旧会计准则和国际会计准则下商业银行白勺数据计算评级指标值。同时整理旧会计准则和国际会计准则下资产减值准备科目白勺金额。最后，进行相关性分析，分析评级指标值差异和资产减值准备差异之间白勺关系。在肯定新企业会计准则资产减值准备白勺变化将影响商业银行风险评级体系白勺前提下，利用申农白勺信息量概念模型，建立新白勺商业银行风险评级模型。然后按照新白勺模型，对2003年到2005年目标银行白勺风险状况做出新白勺评价
Abstract（英文摘要）：www.328tibEt.cn On February 15, 2006, Ministry of Finance officially issued the new Enterprise Accountant Criterion. And the change of the provision for impairment of assets is a major characteristic. Speaking of the banking industry, the change of the provision for impairment of assets will be able to he the huge influence for the bank risk management. At present, commercial banks rate their conditions of the capital adequacy, the property quality, the management level, the fluidity and the profit ability according to the "the Risk Rating System of the Joint-stock Commercial Banks". Does the new provision for impairment of assets he the influence on the risk rating system of the Joint-stock commercial banks? How to perfect the risk rating system of the joint-stock commercial banks?By using the method of theoretical analysis, we try to find weather the change of the provision for impairment of assets will he the influence on the the risk rating system of the commercial banks. First, definite the banks and the rating indexes on which we do research. Secondly, compute the rating indexes under the old Enterprise Accountant Criterion and the International Enterprise Accountant Criterion. And find out the amount of the provision for impairment of assets of the 2 Enterprise Accountant Criterions. Thirdly, using the relevant analysis to find out the relationship between the the difference of the rating indexes and the difference of the amount of the provision for impairment of assets.Finally, use Shannon information theory to build a new model to rate the Risk of the Joint-stock commercial banks. Then use this model to evaluate the total risk condition of the banks from 2003 to 2005.
论文关键词： 新会计准则；资产减值准备；商业银行；风险评级；
Key words（英文摘要）：www.328tibEt.cn new enterprise accountant criterion；the provision for impairment of assets；the commercial banks；the risk rating system；
Abstract（英文摘要）：www.328tibEt.cn On February 15, 2006, Ministry of Finance officially issued the new Enterprise Accountant Criterion. And the change of the provision for impairment of assets is a major characteristic. Speaking of the banking industry, the change of the provision for impairment of assets will be able to he the huge influence for the bank risk management. At present, commercial banks rate their conditions of the capital adequacy, the property quality, the management level, the fluidity and the profit ability according to the "the Risk Rating System of the Joint-stock Commercial Banks". Does the new provision for impairment of assets he the influence on the risk rating system of the Joint-stock commercial banks? How to perfect the risk rating system of the joint-stock commercial banks?By using the method of theoretical analysis, we try to find weather the change of the provision for impairment of assets will he the influence on the the risk rating system of the commercial banks. First, definite the banks and the rating indexes on which we do research. Secondly, compute the rating indexes under the old Enterprise Accountant Criterion and the International Enterprise Accountant Criterion. And find out the amount of the provision for impairment of assets of the 2 Enterprise Accountant Criterions. Thirdly, using the relevant analysis to find out the relationship between the the difference of the rating indexes and the difference of the amount of the provision for impairment of assets.Finally, use Shannon information theory to build a new model to rate the Risk of the Joint-stock commercial banks. Then use this model to evaluate the total risk condition of the banks from 2003 to 2005.
论文关键词： 新会计准则；资产减值准备；商业银行；风险评级；
Key words（英文摘要）：www.328tibEt.cn new enterprise accountant criterion；the provision for impairment of assets；the commercial banks；the risk rating system；