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论文编号：	15944
作者编号：	2320233806
上传时间：	2025/12/22 12:52:37
中文题目：	A银行金融资产减值管理问题及对策研究 ——基于预期信用损失法
英文题目：	Research on the Problems and Countermeasures of Financial Asset Impairment Management in Bank A ：Based on the Expected Credit Loss Method
指导老师：	郝臣
中文关键字：	预期信用损失；商业银行；减值管理；模型风险
英文关键字：	Expected Credit Loss; Commercial Bank; Impairment Management; Model Risk
中文摘要：	2017年发布的金融工具准则（CAS22），是我国企业会计准则体系修订完善、保持与国际财务报告准则持续全面趋同的重要成果。CAS22号准则提出了预期信用损失法，同时于2022年5月我国原银保监会发布了《商业银行预期信用损失法实施管理办法》对银行预期信用损失法实施提出了更高的要求。CAS22在促进银行强化信用风险管理、识别和化解金融风险方面具有重要作用；但在当前的经济环境下，要充分发挥预期信用损失法的作用，也面临一定的挑战。 有鉴于此，本文基于A银行金融资产减值管理体系及预期信用损失模型应用情况进行研究。本文阐述了预期信用损失法下国内外有关金融资产减值相关的研究现状及理论基础，之后介绍了A银行的基本情况和金融资产减值管理情况、预期信用损失模型验证及优化情况。结合国内外实践，梳理银行业金融资产减值模型实施现状，通过定性对比分析、减值模型表现量化分析，发现A银行减值管理可能存在预期信用损失法实施所应用的外部数据管理缺乏规范、减值模型应用结果基准测试标准失效、前瞻性信息预测不足等问题，而这些问题的成因则是源于减值管理原则性过多以及操作指引不充分、制度规范落实不到位、缺乏复合型专职人员、数据存储与整合方面资源投入不足。在此基础上，提出了模型管理方面、制度及人员方面、数据方面、披露方面的应对策略，以提升A银行减值管理水平。 本文的研究结论有助于银行理解预期信用损失法实施要点及对银行关键指标的影响，识别模型管理的问题，以提升A银行金融资产减值管理水平。本文最终提示银行应聚焦金融资产减值管理的原则适配情况、探索全流程管控方案保障减值管理体系有效运行，同时强化各类机构与特殊场景的案例研究有助于解决差异化实施难题。
英文摘要：	The Standard for Financial Instruments (CAS 22) issued in 2017 is an important achievement in the revision and improvement of China's enterprise accounting standard system and in maintaining continuous and comprehensive convergence with International Financial Reporting Standards. CAS 22 puts forward the expected credit loss method. Meanwhile, in May 2022, China's former Banking and Insurance Regulatory Commission issued the Measures for the Administration of the Implementation of Expected Credit Loss Method by Commercial Banks, which set higher requirements for banks in the implementation of the expected credit loss method. CAS 22 plays a significant role in promoting banks to strengthen credit risk management and identify and resolve financial risks; however, in the current economic environment, there are certain challenges in giving full play to the role of the expected credit loss method. In view of this, the thesis conducts a study based on the financial asset impairment management system and the application of the expected credit loss model in Bank A. Thesis expounds on the domestic and international research status and theoretical foundations related to financial asset impairment under the expected credit loss approach, and then introduces Bank A’s basic information, the status of its financial asset impairment management, and the verification and optimization of its expected credit loss model. Drawing on domestic and international practices, the thesis sorts out the current implementation status of financial asset impairment models in the banking industry. Through qualitative comparative analysis and quantitative analysis of the performance of impairment models, it is found that Bank A may have problems in its impairment management, such as the lack of standards for managing external data used in the implementation of the expected credit loss approach, the invalidation of benchmark testing standards for the application results of impairment models, and insufficient forecasting of forward-looking information. The causes of these problems lie in the excessive emphasis on principles and insufficient operational guidelines in impairment management, inadequate implementation of institutional norms, shortage of interdisciplinary full-time personnel, and insufficient resource investment in data storage and integration. On this basis, countermeasures in terms of model management, systems and personnel, data, and disclosure are proposed to improve the impairment management level of Bank A. The thesis conclusions are helpful for banks to understand the key implementation points of the expected credit loss approach and its impact on banks' key indicators, identify problems in model management, and thereby improve the level of financial asset impairment management of Bank A. Finally, the thesis suggests that banks should focus on the adaptation of principles in financial asset impairment management, explore full-process control solutions to ensure the effective operation of the impairment management system, and at the same time, strengthen case studies on various types of institutions and special scenarios, which is conducive to solving the problems of differentiated implementation.
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