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论文编号：	15196
作者编号：	2320213934
上传时间：	2024/12/12 1:23:30
中文题目：	MB银行金融衍生品会计信息披露的质量提升研究
英文题目：	Research on the quality of MB Bank financial derivatives accounting information disclosure
指导老师：	李莉
中文关键字：	金融衍生品;会计信息披露质量;商业银行
英文关键字：	Financial derivatives;Accounting information disclosure quality;Commercial bank
中文摘要：	2020年，中国加速放开了外资准入衍生品的条件，进一步展现了衍生品正在成为应对市场利率和汇率双重风险的更有效的工具。我国的金融环境具有特殊性，使用衍生品的最大主体是各个商业银行，为了确保衍生品的使用不会使商业银行陷入潜在风险中，商业银行需要对衍生品的运用实施进行更充分的风险评估和管理。 银保监会（现金融管理总局）2018年底颁布新规，商业银行必须成立理财子公司发行理财产品，由此，资管新规和理财新规共同构成了理财业务开展所需遵循的新的监管要求。同时，银行在理财业务上的投资行为占银行固有资金运用的比重很高、理财业务所涉及的投资标的和投资范围很广，衍生品业务更难以统计，多家银行在业务衔接过程中，信息披露环节出现很多问题。因此，完善信息披露制度对各个银行而言具有紧迫的现实意义。 本研究首先采用了文献分析法来探讨金融衍生品的发展历程，又对比分析法来分析国内7家银行和案例银行之间金融衍生品披露的状况，最后通过样本统计法来探讨MB银行金融衍生品会计信息披露实际发生的数据。本文研究和对比了MB银行3年的年度报告和理财报告，分析了MB银行被监管处罚的原因发现其存在可靠性，完整性，以及风险性方面的问题，内部管理不足，从而导致金融衍生品信息披露质量较低，被监管处罚。 本研究基于MB银行在理财业务受处罚中的实例，揭示了该行在衍生品信息披露质量方面，尤其在完整性、可靠性和风险控制三个方面所存在的问题，即完整性不足、会计信息披露风险指标存在疏漏、信息披露的可靠性受到自身条件制约。同时给出了优化方案设计，包括采取多方面的信息披露风险管控、增加现有披露内容、加强风险管理、完善估值技术等几个角度去调整MB银行的金融衍生品信息披露。最后，本文给出了该优化方案的实施基础和保障措施，即加强跨级信息披露工作的流程管理和机制、建立有效的报告系统、提升人员素质、调整银行的资产结构，从而保障自身的披露质量可以有效提升，防止监管的再次处罚，也为银行的信用做良好的背书。
英文摘要：	In 2020, China accelerated the liberalization of the conditions for foreign access to derivatives, further demonstrating that derivatives are becoming a more effective tool to deal with the dual risks of market interest rates and exchange rates. China's financial environment is special, the largest use of derivatives are commercial banks, in order to ensure that the use of derivatives will not cause commercial banks into potential risks, commercial banks need to use derivatives to carry out more adequate risk assessment and management. The China Banking and Insurance Regulatory Commission (now the Financial Regulatory Administration) issued new regulations at the end of 2018, and commercial banks must set up financial subsidiaries to issue financial products. Therefore, the new regulations on financial management and the new regulations on financial management together constitute new regulatory requirements for financial services to be followed. At the same time, banks' investment behavior in wealth management business accounts for a high proportion of banks' inherent capital utilization, wealth management business involves a wide range of investment targets and investment scope, and derivatives business is more difficult to count. In the process of business connection, many banks have many problems in information disclosure. Therefore, improving the information disclosure system has urgent practical significance for each bank. This study first uses literature analysis to discuss the development of financial derivatives, then comparative analysis to analyze the disclosure of financial derivatives between seven domestic banks and case banks, and finally discusses the actual data of MB Bank's financial derivatives accounting information disclosure through sample statistics. This paper studied and compared MB Bank's annual report and financial management report in the past three years, analyzed the reasons for MB Bank's regulatory punishment, and found that MB Bank had problems in reliability, integrity and risk, and insufficient internal management, which led to low quality of financial derivatives information disclosure and regulatory punishment. Based on the example of MB?Bank being punished for its financial management business, this paper reveals the bank's problems in the quality of derivative information disclosure, especially in the three aspects of integrity, accuracy and risk control, that is, lack of integrity, omissions in the risk indicators of accounting information disclosure, and the accuracy of information disclosure is restricted by its own conditions. At the same time, it gives the optimization scheme design, including adopting multiple aspects of information disclosure risk control, increasing the existing disclosure content, strengthening risk management, improving the valuation technology to adjust MB?bank's financial derivatives information disclosure. Finally, this paper gives the implementation basis and safeguard measures of the optimization plan, namely, strengthening the process management and mechanism of cross-level information disclosure, establishing an effective reporting system, improving the quality of personnel, and adjusting the asset structure of the bank, so as to ensure that the quality of its disclosure can be effectively improved, prevent the re-punishment of supervision, and make a good endorsement for the bank's credit.
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