对金融资产预期减值模型的研究——以我国银行业为例会计学专业论文.docxVIP

i i 摘要 摘要 在美国次贷危机引发的金融风暴肆虐全球后，人们在惊愕之余将矛头直指向现存 的金融资产计量的会计准则，很多人认为现行的已发生损失模型是危机爆发的罪魁祸 首。已发生损失模型只在触发事件发生时才确认相关损失，引发企业收入的波动造成 报表日的“悬崖效应”，进而引起投资者的恐慌，加剧金融市场的动荡。在此背景下， 会计准则委员会和金融监管当局针对已发生损失模型的缺陷分别提出各自的预期损 失模型。 本文采用规范研究法在介绍各类减值模型的基础上，着重阐述 IASB 和 FASB 所 提出的预期减值模型。论文首先阐明研究背景及意义，进而对国内外金融资产减值模 型的演进历程进行综述。在明确论文研究方法及框架的同时，指出本文的创新点和不 足之处。本文在对金融资产减值及预期损失等相关概念进行介绍之后，对现有的金融 资产减值模型进行评述和比较。论文在阐明预期减值模型具体应用的基础上，对模型 的发展过程进行总结，并从正反两方面对该模型做出评价。针对模型计提方法的改进， 本文建议从会计计量和金融监管两个层面上寻求突破。随后，论文详细阐述了应用预 期减值模型对我国银行业可能产生的影响。在理清现行金融资产计提减值方法的同 时，本文指出了我国银行业运用预期减值模型所面临的挑战，并从两方面提出了改进 建议。 关键词：金融资产减值 预期减值模型 中国银行业 ii ii Abstract Abstract After the global financial storm triggered by the American subprime mortgage crisis affected the whole world, people in shock criticized the existing accounting standards. They thought the Incurred Loss Model was the cause of this economic disaster. The Incurred Loss Model only confirmed the occurred loss, which can cause fluctuations in the income statements leading to the cliff effects, causing investors to panic and turmoil in financial markets. Under this background, IASB and financial regulatory authorities decided to change this model, they thought an Expected loss Model was a settlement. This article uses the normative method to introduce all kinds of impairment model, focusing on the Expected Loss Model proposed by IASB and FASB. Firstly, this paper introduces the research background and its significance, the evolution of financial asset impairment models is summarized in this chapter as well. In addition, the innovation points and deficiencies of this paper are pointed out in the first chapter. On the basis of introducing related concepts and the development process of the Expected Loss Model, the paper explains five impairment model which are compared in this part. The next chapter focuses on the assessment of the model and suggestions to modify the model. This chapter is divided into two parts. In the first part, the essay explains the pros and cons of the model. In