会计学本科毕业论文-银行贷款损失准备金会计政策与实务的调查分析——以洛阳银行为例.docVIP

本科生毕业论文(设计) 银行贷款损失准备金会计政策与实务的调查分析 ——以洛阳银行为例 姓　　名 学　　号 专　　业 指导教师 2011年月日,对我国现行贷款损失准备金制度存在的问题和不足, 结合国际惯例和我国现实情况加以分析，并对当前我国商业银行在贷款损失准备金的计提中存在的一些问题，并提出一些建议。建议如下：明确贷款损失准备金的定义；建立健全客户信用评价体系；完善准备金的计提方法与手段。 关键词：商业银行，贷款损失准备金，会计政策 Abstract Loan loss provisions is the money drawn from the income or profits of Commercial Banks in order to cover the damage made by the loans’ defaults. It is the operational costs of commercial banks. Extraction of the loan provision is to absorb the current loans of commercial banks or the potential loss in loan portfolios. It’s of great significance to bank risk management and has played an important role in resolving the credit risk. The loan loss reserve system in our country has experienced a long period from nothing to everything, the current loan loss provisions system is essentially the same as international practice, but there are still many shortcomings. Such as: loan loss provision ambiguous definition of the concept; loan quality, there is a serious situation of information asymmetry; Lack of experience and lack of professional judgment. In this paper, the author takes Luoyang Commercial Bank as an example. Through reviewing and evaluating the history, the author analyses our current loan loss reserve system’s problems and deficiencies by combining with international practices and our sitiuation, and puts forward some suggestions according to the problems that exist. Recommendations are as follows: a clear definition of loan loss provisions; establish and improve the customer credit rating system; improve provision for ways and means of payment. Key Words：Commercial Banks Loan oss Provisions Accounting Policies 目 录 1引 言 1 2商业银行提取贷款损失准备金的基础理论 2 2.1相关概念 2 2.2 我国贷款损失准备金制度的发展阶段 3 2.3我国计提贷款损失准备金的管理办法 4 2洛阳银行贷款损失准备金提取的案例背景 5 3洛阳银行贷款损失准备金提取的问题分析 8 3.1洛阳银行贷款损失准备金提取的财务分析 8 3.2目前洛阳银行对贷款损失准备金提取存在的一些问题 9 3.2.1贷款损失准备金概念的定义含糊不清 9 3.2.2贷款质量状况存在严重的信息不对称现象 10 3.3.3操作经验不足与缺乏职业判断能力 10 4完善洛阳银行对贷款损失准备金提取制度的建议 12 4.1明确贷款损失准备金的定义 12 4.2建立健全