【作者】 刘鑫；

【导师】 姚梅芳；

【作者基本信息】 吉林大学 ， 工商管理， 2007， 硕士

【摘要】 商业银行的信贷资产质量是商业银行在竞争环境中能够立于不败的核心能力。在当前同业竞争日益剧烈的条件下,作为国有商业银行要想在未来的竞争中取得优势,就必须始终保持较高的信贷资产质量水平,而企业会计信息造假作为当前困扰信贷工作决策质量的关键点,已成为当前国有商业银行信贷业务实务工作中一个极为现实而又受到各方关注的焦点。本文针对目前企业会计信息造假现象极为严重的社会现状,紧紧围绕其可能对商业银行信贷管理、决策产生的影响这一核心问题入手,从理论和实务两个层面,以目前企业较为常见的会计造假方法为着眼点和突破口,对如何规避企业会计造假,提高国有商业银行信贷质量问题和风险防范做了初步的研究和探讨。更多还原

【Abstract】 Capital quality of commercial bank should be the supporting core of its existence, development and competition, how to raise decision quality of credit capital and keep the source of credit risk away, have became the key points of increasing credit decision quality.This article analyses present status of enterprise making unreal accounting information first, from inside and outside of enterprise, introduces the reason of making unreal accounting information. From inside of the enterprise, the reason are mainly because of imperfect of management framework, secondary station of finance staff and drive force on chasing interest of pilot. From inside of the enterprise, present accounting system and regulation are lack of forcible binding and punish force; wrong understanding and imperfect management of government administration department connive unreal accounting information externally.Unreal accounting information causes many problems including credit decision mistakes, credit capital risk and credit trust deficiency. Now in commercial bank, carry out separate examine and loan procedures and into two parts, professional staff approval system. But the precondition of this system should be ensuring the accounting information real and true. So if commercial could not identify the fake information, the decision of approval staff will appear deflection only based on finance information provided by enterprise.Unreal information influences whole credit management, control after credit can not carry out too without real accounting information. Although commercial bank strengthen internal control system, fulfill credit responsibilities and increase punish degree, unreal accounting information still exist, commercial will face internal and external pressure, confidence on enterprise will decrease, all this lead to the phenomenon of credit stint, especially“private pressure doubt”.This article encloses eleven ways of making unreal accounting information, put forward eight methods to distinguish unreal accounting sheet. Now there are two ways for enterprise to manipulate accounting information. Several ways contain first, associate business adjust profit, this is in common use including associate purchasing and selling, expense apportion, capital financing, entrusted management, leasehold and assurance. Second, capital recompose, transfer some capital which keep accounts in historical cost into nowadays value, thus increase the value, raise the profit. Third, dummy capital, enterprise take accrued basis and rationing regulation as pretense, increase profit by untimely confirmation, little apportion expense, no apportion expense and loss. Fourth, equity capital investment, include adjust accounting sheet through equity capital and adjust combination sheet through combination extension. Fifth, capital evaluation, this way most used on applies for coming into market. Sixth, invent and conceal transaction, include invent and conceal commercial transaction. Seventh, make use of incoming validation, mainly create windy sales income when exist important uncertainty by control the time of income. Eighth, expense adjustment, include interest and expense capitalization, other expense capitalization, less or no distill depreciation and interest. Ninth, make use of irregular profit and loss means; include other operational profit, income out of business, income of subsidy. Tenth, make use of accounting polity, accounting estimation alteration and important account accident adjustment. Eleventh, other receivable and other payment.Since there are many ways for enterprise to make unreal accounting information, it is difficult to find a simply and effective way to reply. For commercial bank, keeping high wits and cautions could find some clues. This article still introduces eight methods to distinguish fake accounting information. First, by dint of audit report,; second, bench marking of same trade,; third, matching principle of accounting sheet,; fourth, read and analyze accounting sheet remarks; fifth, pick up associate transactions, analyze stability of profit recourse; sixth, pick up abnormity profit, identify profit ability; seventh, analyze case flow, distinguish profit quality; eighth, pick up dummy capital, revert capital real status. But we should know, all the above methods will be a part of enterprise fake methods, the distinguish methods should be updated continuously to adapt to operation requirementThis article tries to build up a set of more perfect, sciences and effective customer evaluation system, form quantitative and qualitative analysis, revalue devalue true finance status of enterprise. Now the index for analysis will be payoff ability, pullulating ability analysis, operation ability analysis, short-term payment ability analysis, long-term payment ability analysis. From these five sides, make bench marking; follow up, analysis abnormity to find possibilities of fake information. And at the same time, enterprise finance status are based on internal management and external environment, we should combine the qualitative and quantitative ways to analyze, as well as finance factors and non-finance factors, based on data and finance information, but not rely on this, we should exceed accounting sheet to reflect enterprise real status, prevent loss possibility of fake accounting information to commercial bank.This article discusses finally that under present status of existence of fake accounting information, as national commercial bank, we should build up risk managers system by strengthen precaution consciousness and perfect customer information collection programmed, intensity further client managers fieldwork and audit system, administrate client credit management, attention on possibilities proceedings, boost up cooperation among banks, to reply blight caused by fake accounting information, and at the same time, reinforce internal audit, try out best to avoid loss caused by unreal accounting information.更多还原