發(fā)布時(shí)間：2018-04-03 23:20

  本文選題：商業(yè)銀行　切入點(diǎn)：金融創(chuàng)新業(yè)務(wù)　出處：《中國(guó)海洋大學(xué)》2014年碩士論文

【摘要】：隨著金融創(chuàng)新業(yè)務(wù)在商業(yè)銀行中的廣泛開展，金融創(chuàng)新業(yè)務(wù)因其具有的業(yè)務(wù)綜合化、技術(shù)網(wǎng)絡(luò)化和易于模仿的特點(diǎn)在給商業(yè)銀行帶來(lái)巨大利潤(rùn)的同時(shí)也帶來(lái)了風(fēng)險(xiǎn)。而目前國(guó)內(nèi)商業(yè)銀行只重視業(yè)務(wù)創(chuàng)新、忽視創(chuàng)新管理的現(xiàn)象十分突出，進(jìn)一步加重了業(yè)務(wù)開展過(guò)程中的風(fēng)險(xiǎn)，再加上外部監(jiān)管機(jī)構(gòu)對(duì)創(chuàng)新業(yè)務(wù)尚未形成有效的監(jiān)管措施，，因此商業(yè)銀行如何降低金融創(chuàng)新業(yè)務(wù)的風(fēng)險(xiǎn)就成為一項(xiàng)亟待解決的問(wèn)題。 基于國(guó)內(nèi)外有關(guān)商業(yè)銀行金融創(chuàng)新業(yè)務(wù)和會(huì)計(jì)信息披露的理論及成果，本文結(jié)合目前國(guó)內(nèi)商業(yè)銀行金融創(chuàng)新業(yè)務(wù)的開展情況，對(duì)商業(yè)銀行金融創(chuàng)新業(yè)務(wù)的會(huì)計(jì)信息披露問(wèn)題進(jìn)行研究，利用完善金融創(chuàng)新業(yè)務(wù)的會(huì)計(jì)信息披露的方式來(lái)降低商業(yè)銀行面臨的風(fēng)險(xiǎn)。 文章選取五類目前在我國(guó)商業(yè)銀行中開展較廣泛金融創(chuàng)新業(yè)務(wù)，分析其可能產(chǎn)生的風(fēng)險(xiǎn)，根據(jù)這五類金融創(chuàng)新業(yè)務(wù)近三年來(lái)在報(bào)表中對(duì)會(huì)計(jì)信息的披露情況，分析其會(huì)計(jì)信息披露中存在的問(wèn)題，主要表現(xiàn)在：各家商業(yè)銀行披露的會(huì)計(jì)信息在內(nèi)容和形式上不統(tǒng)一，與國(guó)際標(biāo)準(zhǔn)有差距，信息的相關(guān)性差，披露程度較低，這些問(wèn)題不僅降低了各家商業(yè)銀行之間信息披露的可比性，更無(wú)法滿足外部使用者的信息需求。 信息披露所依據(jù)的制度體系不健全是問(wèn)題產(chǎn)生的根本原因，金融創(chuàng)新業(yè)務(wù)的創(chuàng)新性的特點(diǎn)也直接導(dǎo)致了上述問(wèn)題的產(chǎn)生，另外信息使用者的需求不足和商業(yè)銀行的自身管理較差也會(huì)產(chǎn)生會(huì)計(jì)信息披露內(nèi)容不完整的問(wèn)題。針對(duì)這些原因，本文認(rèn)為首先應(yīng)當(dāng)統(tǒng)一會(huì)計(jì)信息披露的標(biāo)準(zhǔn)，加強(qiáng)各監(jiān)管部門間的溝通與協(xié)調(diào)，統(tǒng)一會(huì)計(jì)處理框架；其次要更新會(huì)計(jì)內(nèi)控的觀念，以金融創(chuàng)新為核心，建立涵蓋整個(gè)業(yè)務(wù)操作流程及職能崗位的內(nèi)控機(jī)制；第三豐富會(huì)計(jì)信息披露的內(nèi)容，包括非財(cái)務(wù)信息和報(bào)表附注中的財(cái)務(wù)信息兩各方面；最后結(jié)合巴塞爾銀行監(jiān)督管理委員會(huì)近期發(fā)布的一些標(biāo)準(zhǔn)，改進(jìn)風(fēng)險(xiǎn)信息的披露內(nèi)容。
[Abstract]:With the extensive development of financial innovation business in commercial banks, financial innovation business, because of its business integration, technology networking and easy to imitate, has brought huge profits and risks to commercial banks.At present, domestic commercial banks only attach importance to business innovation and ignore innovation management, which further aggravate the risks in the process of business development, and the external regulators have not yet formed effective supervision measures for innovation business.Therefore, how to reduce the risk of financial innovation has become a problem to be solved.Based on the theories and achievements of financial innovation business and accounting information disclosure of commercial banks at home and abroad, this paper combines the development of financial innovation business of domestic commercial banks.This paper studies the disclosure of accounting information in the financial innovation business of commercial banks, and makes use of the way of perfecting the disclosure of accounting information in the financial innovation business to reduce the risks faced by commercial banks.This paper selects five kinds of financial innovation business in commercial banks of our country at present, analyzes its possible risks, according to the disclosure of accounting information in the financial statements of these five types of financial innovation business in the past three years.This paper analyzes the problems existing in the disclosure of accounting information, which are mainly manifested in: the content and form of the accounting information disclosed by commercial banks are not uniform, there is a gap with international standards, the correlation of information is poor, and the degree of disclosure is low.These problems not only reduce the comparability of information disclosure among commercial banks, but also fail to meet the information needs of external users.The imperfect system on which information disclosure is based is the root cause of the problem, and the innovative characteristics of financial innovation business also directly lead to the above problems.In addition, insufficient demand of information users and poor management of commercial banks will also lead to incomplete disclosure of accounting information.In view of these reasons, this paper holds that first of all, we should unify the standards of accounting information disclosure, strengthen the communication and coordination among various regulatory departments, and unify the accounting treatment framework; secondly, we should update the concept of accounting internal control and take financial innovation as the core.Establish the internal control mechanism covering the whole business operation process and functional posts; third, enrich the content of accounting information disclosure, including non-financial information and financial information in the notes to the statement.Finally, some standards issued recently by the Basel Committee of Banking Supervision and Management are combined to improve the disclosure of risk information.
【學(xué)位授予單位】：中國(guó)海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F830.42

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