商业银行表外业务初探

【作者】 刘晶石；

【导师】 刘仲文；

【作者基本信息】 首都经济贸易大学 ， 会计学， 2004， 硕士

【摘要】 入世谈判成功，按照WTO协议规定，到2006年我国银行业将对外国金融机构全面放开，届时，我国商业银行将面临外国金融机构的全面挑战。为了应对这种局面，我国商业银行在体制上、业务上都加大了改革创新的力度。纵观国际银行界，二战后崛起的表外业务已成为国际大银行获利的主要途径。迫于传统资产负债业务(存贷业务)饱和的压力，同时也为了缩短与国际银行业的差距，我国各家商业银行也丌始将日光转向了表外业务，积极投入人力、物力加快发展。可以预见，我国商业银行的表外业务在不远的将来必将有长足的发展。本文在介绍表外业务相关情况的基础上，将落脚点放在表外业务的会计披露及核算上，结合理论分析与实践调查，提出了对我国银行表外业务会计工作改进的设想。 本文分为四部分，首先为序言，介绍了本文的写作动机及文献回顾；正文第一部分通过与中间业务的比较澄清了表外业务的概念并界定了其范畴，进而介绍说明了表外业务的业务类型；第二部分比较分析了西方发达国家与我国银行表外业务发展背景及风险监管情况；第三部分系统分析了与银行表外业务相关的会计理论(将表外业务划分为或有事项和金融衍生工具两类，分别加以说明)，并结合调研资料，提出了对我国商业银行现行表外业务会计工作的改进方案。更多还原

【Abstract】 China succeeded in entering WTO in 2001. According to the negotiation of WTO, Chinese banking will be fully open to foreign finance organizations by 2006. By then Chinese banking enterprises will face the great challenge of foreign finance organizations. To reply to such conditions, Chinese commercial banks begin to speed up the reform and innovation. Surveying international banking, Off-Balance-sheet-Activities appearing after World War II have become the main fields of large international banks in making profit. By the force of saturation of traditional assets-liabilities activities and of shortening the gap between Chinese banking with international banking at the same time, Chinese commercial banks begin to attach importance to Off-Balance-sheet-Activities and devote much manpower and fund. We can forecast that Off-Balance-sheet-Activities of Chinese commercial banks will have great development in not far future. This paper focuses on the issue of accounting and disclosure through introducing some basic information of Off-Balance-sheet-Activities, further more, proposes some mending assumption to the work of commercial banks in Off-Balance-sheet-Activities.This paper includes four parts. Begin with prologue, expressing the motivation of this paper and literature retrospect. The first part defines Off-Balance-sheet-Activities and its scope by comparing Off-Balance-sheet-Activities and intermediary-Business. The second part analyses the background and risk-supervision between developed countries and China. The last part analyses thoroughly the relevant accounting theory, further more, referring to practical inquiry, propose some mending assumptions to the work of commercial banks in Off-Balance-sheet-Activities.更多还原