商业银行风险拨备制度研究.rar

中文摘要
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以及工
商银行实施全面风险拨备体系的动因。并结合甘肃省工行银行五家二级分行2006
年年报，简要分析了目前甘肃省工行银行风险拨备管理情况和制度建设现状。在此
基础上，笔者提出完善工商银行全面风险拨备体系的构想，结合五家二级分行计提
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，提高资产风险抵补
能力、加强审计和监管力度、加大配套制度建设，规范操作等问题。
关键词:商业银行;风险拨备;
序言“风险拨备’，的概念···················································
一、建立风险拨备制度的理论基础·······································
(一)商业银行风险管理理论··········································
(二)财务会计理论······················································
二、我国商业银行风险拨备制度的历史沿革及现状··················
(一)我国商业银行风险拨备制度的历史沿革························
(二)我国商业银行风险拨备制度的现状······························
三、工商银行实施全面风险拨备体系的动因··························
(一)工商银行的现状················································…
(二)外部环境分析·······················································
(三)工商银行的实行风险拨备制度的可行性·······················
四、甘肃省工商银行全面风险拨备体系存在问题与对策···········
(一)甘肃省工行在贷款损失准备方面存在问题及对策··········
(二)甘肃省工行在投资资产减值准备方面存在问题及对策····
(三)甘肃省工行在坏账准备方面存在问题及对策·················
(四)甘肃省工行在固定资产减值准备方面存在问题及对策·····
五、完善甘肃省工行风险拨备体系应采取的措施····················
(一)转变观念，提高资产风险抵补能力·····························
(二)加大配套制度建设，规范操作···································
(三)加强审计和监管力度···············································
(四)在信息分类清晰的基础上、建立合理的公允价值估值技术
(五)完善的风险管理政策及金融工具估价技术····················
(六)构建公允价值的计量模型系统···································
(七)逐步完善工商银行风险控制体系································
参考文献·······································································
后记·············································································