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论文编号：	12748
作者编号：	2320190758
上传时间：	2021/12/7 19:52:05
中文题目：	新金融工具准则下银行金融投资会计处理问题研究——以A银行为例
英文题目：	A Research on Accounting Treatment of Bank Financial Investment according to the New Financial Instrument Standards-Take Bank A as an example
指导老师：	宗先臻
中文关键字：	金融投资；公允价值估值；减值准备
英文关键字：	financial investment;fair value valuation;impairment provision
中文摘要：	恰逢非上市公司执行新金融工具准则的“开局之年”，本文聚焦一家资产规模在1,000亿左右的中小银行A银行，以其金融投资应用新会计准则后的会计处理事件为案例，通过研究新准则下金融投资会计处理方式，发现A银行在确认和计量中的问题，并分析产生问题的原因、思考解决办法，以期能对中小银行金融投资的会计数据质量改善奉献微薄之力。 A银行在实施新金融工具准则后，由于刚启用了新的业务系统，摊余成本的计量并不准确，贴现式债券的处理也未能反映出业务实质。对托管于不同场所的债券的公允价值使用同一种第三方估值以及公募基金的估值方法都不够妥当。采购相对落后的业务系统、使用第三方提供的减值模型以及对托管于不同场所的债券都使用中债估值是牺牲了会计数据质量而节约了成本。但不使用预期信用损失法来计提减值，还应从中小银行面临的发展困境中去考虑。金融危机后宽信用政策推动了很多行业的快速扩张，同时也为中小银行埋下了隐患。近年来资产质量下行令其不得不考虑减值准备计提对融资成本、高管考核、股东诉求以及市场形象的影响。同时，肩负着“服务实体经济”与“防范金融风险”两大任务的中小银行，疲于应对监管的强压，无暇专注于提升会计数据质量。 本文在分析原因及提出建议时主要采用了比较分析的方法，如将A银行现行摊余成本计量方式与《企业会计准则》及《理财产品会计核算指引》中的相关规定进行比较，找出适用的方法；再如将A银行与其省内其他城商行进行对比，以证明减值计提对同业负债成本的影响等。在对A银行金融投资会计问题进行深入的挖掘和分析后，发现要解决目前的问题，至少应从三个方面做出改进，即：修正摊余成本计量的逻辑、调整资管产品投资的减值模型及建立并完善公允价值的估值制度。
英文摘要：	At the beginning of 2021,the new financial instrument standards implemented in non-listed companies.This article focus on a small bank called A which has more than 100 billion assets.Taking the accounting processing after financial investment applying new accounting standards as an example,the author will find out the problem of confirmation and measurement,the reason and solution as also. Finally,the article is supposed to improve the quality of financial investment accounting information for small banks. After applying the new accounting standards,A enabled a new operating system.It's founded that the measurement of amortized cost is not right.The treatment of discounted bonds also fails to reflect the nature of the business.The fair value of bonds that managed on different places use the same third-party valuation and the valuation method of the public fund funds is not appropriate enough also.It saves the cost and sacrifies the quality of accounting data to purchase backward systems and use impairment models provided by third parties,use CCDC valuation for bonds hosted in different locations as also.However,the expected credit loss method is not used to calculate impairment.That should be considered from the development difficulties faced by small and medium-sized banks.After the financial crisis, the lenient credit policy has promoted the rapid expansion of many industries, while also laying down hidden dangers for small and medium-sized banks.In recent years, the decline in asset quality has forced it to consider the impact of provision for impairment on financing costs, executive assessment, shareholder appeals, and market image.At the same time, small and medium-sized banks, which are tasked with the two major tasks of "serving the real economy" and "preventing financial risks", are struggling to cope with the pressure of supervision and have no time to focus on improving the quality of accounting data. This paper analyzes the method of comparative analysis when analyzing the cause and proposals.Such as comparing the relevant provisions of the current amortized cost metrics of A with Enterprise Accounting Standards and Financial Product Accounting Guidelines and comparing A with other city commercial banks in the province to prove the impact of impairment to the peer liability cost.After deep excavation and analysis of financial investment accounting of A,three suggestions are subjected.Firstly,the logic of amortized cost measurement should be corrected.Secondly,the impairment model of asset management product investment should be adjusted.And the third,A should establish and improve the valuation system of fair value.
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