摘要
本文首先从商业银行风险管理和会计理论角度研究分析了建立风险拨备制度的理论基础。其次回顾总结了我国商业银行风险拨备制度的历史沿革和发展现状,并结合国内五家上市银行2004年年报,简要分析了目前国内商业银行风险拨备管理情况和制度建设现状。在此基础上,笔者提出构建商业银行全面风险拨备体系的构想,结合上市银行计提减值准备的实际情况,对贷款、投资和应收款项减值准备计提相关问题进行具体分析,并提出在实施全面风险拨备管理过程中应该注意转变观念、规范操作、加强审计和监管力度、加大配套环境和制度建设等问题。
The paper begins with an analysis of the theoretical base for establishing the system of provision against risks from the point of view of risk management by commercial banks and accounting theory. First, the history and current development of such a system in our commercial banks are reviewed and summarized. Then, annual statements of five domestic listed banks for 2004 are examined to study their management over provision against risks and incumbent system construction. With that, an integrated plan for such a system is proposed. Finally the reality of listed banks is considered regarding provision for assets impairment. Corresponding problems in loans, investment and receivables are discussed. Suggestions are also provided on how to change concepts, standardize operation, tighten auditing and supervision, strengthen the construction of coordinated environment and system while exercising management over provision against risks.
出处
《金融论坛》
CSSCI
北大核心
2006年第1期9-13,共5页
Finance Forum
