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论文编号：	14256
作者编号：	2320213883
上传时间：	2023/12/10 19:50:17
中文题目：	C银行理财产品会计信息披露问题研究
英文题目：	Research on accounting information disclosure of financial products of Bank C
指导老师：	王志红
中文关键字：	资管新规;理财产品;信息披露
英文关键字：	New rules on asset management; Bank financial products; Disclosure of accounting information
中文摘要：	自2003年我国第一款银行理财产品发行以来，经过近20年的发展，银行理财产品已经被广大人民群众所认可，2022年末银行理财产品余额27.65万亿元，超过公募基金，成为我国规模最大的资管产品。然而，银行理财产品长期以来的滚动发行、刚性兑付、多层嵌套等运作模式，成为危害金融安全的“影子银行”。为规范金融机构资产管理业务，统一同类资产管理产品监管标准，有效防控金融风险，更好地服务实体经济，经国务院同意，中国人民银行、中国银行保险监督管理委员会、中国证券监督管理委员会、国家外汇管理局2018年4月27日联合印发了《关于规范金融机构资产管理业务的指导意见》（以下简称“资管新规”）。资管新规改变了以往银行理财产品风险承担主体，资产新规后发行的银行理财产品风险将主要由客户承担，银行不再对理财产品保本保收益。因此资管新规的出台对理财产品信息披露提出更高要求。 本文首先回顾了国内外学者关于理财产品信息披露相关理论的研究，发现由于我国银行理财从2022年才真正进入资管新规时代，以往关于银行理财产品信息披露的研究结果不一定适应当前理财产品。为深入探讨资管新规背景下理财产品信息披露问题，本文首先对银行理财产品和信息披露的概念进行了辨析，对银行理财产品信息披露与银行信息披露存在的区别和联系进行了归纳。在此之后，本文选择以C银行为案例进行研究。通过对C银行在资管新规后发行的理财产品信息披露进行分析，发现C银行存在信息披露形式不规范、内容质量不高、部分信息未按规定披露等问题。进一步研究表明，这些问题产生的主要原因在于C银行信息披露工作的主动性不足、信息披露质量保障机制不完善，以及对信息披露的监督流于形式等。为解决因信息披露带来的客户投诉和监管处罚等问题，C银行应该针对性采取提高信息披露的主动性、完善信息披露质量保障机制、加强对信息披露工作的监督检查等措施。本文的上述研究结论是针对C银行理财产品信息披露进行分析而得出的，当前信息披露是很多中小银行、行业协会以及监管部门面临的一个急需解决的问题，希望对改进行业的信息披露质量提供一定的参考价值。
英文摘要：	Since the issuance of China's first bank financial products in 2003, after nearly 20 years of development, bank financial products have been recognized by the broad masses of the people. At the end of 2022, the balance of bank financial products is 27.65 trillion yuan, exceeding public funds and becoming the largest asset management product in China. However, the long-term operation mode of banks financial products, such as rolling issuance, rigid payment and multi-layer nesting, has become the "shadow bank" that harms financial security. In order to standardize the asset management business of financial institutions, unify the regulatory standards for similar asset management products, effectively prevent and control financial risks, and better serve the real economy, with the consent of The State Council, On April 27, 2018, the People's Bank of China, the China Banking and Insurance Regulatory Commission, the China Securities Regulatory Commission and the State Administration of Foreign Exchange jointly issued the Guiding Opinions on Regulating the Asset Management Business of Financial Institutions (Hereinafter referred to as the "New Rules on Asset Management"). The "New Rules on Asset Management" changed the risk-bearing subjects of bank financial products. The risks of bank financial products will be mainly borne by customers, and banks will no longer guarantee the principal and income of financial products. Therefore, the "New Rules on Asset Management" puts forward higher requirements for the information disclosure of financial products. This paper first reviews the theoretical research of domestic and foreign scholars on the information disclosure of financial products,and finds that the previous research results on the information disclosure of financial products may not be applicable to the current financial products because China's banks will truly enter the era of "New Rules on Asset Management" from 2022. In order to deeply discuss the financial product information disclosure under the background of the "New Rules on Asset Management", this paper first distinguishes and analyzes the concepts of bank financial products and information disclosure,and summarizes the differences and connections between bank financial product information disclosure and bank information disclosure. After that, this paper chooses C Bank as the case study. Through the analysis of information disclosure of financial products issued by Bank C after the "New Rules on Asset Management", it is found that Bank C has problems such as non-standard form of information disclosure, low quality of content and failure to disclose part of information according to rules. Further research shows that the main reasons for these problems are the lack of initiative in information disclosure, the imperfect quality assurance mechanism of information disclosure, and the formality of supervision on information disclosure. In order to solve the problems of customer complaints and regulatory penalties caused by information disclosure, Bank C should take targeted measures such as improving the initiative of information disclosure, improving the quality assurance mechanism of information disclosure, and strengthening the supervision and inspection of information disclosure. The above research conclusions of this paper are based on the analysis of the information disclosure of financial products of Bank C. Now information disclosure is an urgent problem faced by many small and medium-sized banks, industry associations and regulatory authorities, hoping to provide some reference value for improving the quality of information disclosure in the industry.
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