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dc.contributor.advisor李常青
dc.contributor.author蔡洁
dc.date.accessioned2016-01-13T03:13:25Z
dc.date.available2016-01-13T03:13:25Z
dc.date.issued2014-03-04 11:18:16.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/76374
dc.description.abstract信贷风险是商业银行面临的主要风险,而贷款损失准备是商业银行抵御信贷风险的重要保障之一。在我国市场经济的发展过程中,贷款损失准备制度的概念和计提方法在不断的发展和完善,尤其经历了东南亚金融危机和美国次贷危机后,监管当局越来越关注贷款损失准备对银行抵御风险的重要性。 本文以中国新会计准则颁布和在商业银行的推广实施为背景,梳理了新会计准则实施前后的贷款损失准备政策体系,提出由于新会计准则第22号金融资产减值准则与监管要求之间的巨大差异,以及会计规则的复杂性,影响了金融资产减值准则有效执行及其在中小银行的推广实施出现困难。 本文认为,新会计准则的实施实现了与国际会计准则的接轨,但在实际工作中也面临...
dc.description.abstractCredit risk is the major risk for commercial banks, and loan provision is one of the important safeguard for credit risk resistance. In the progress of China’s Market Economy, loan provision policies has also been improved and optimized. In particular, after experienced the financial crisis of Southeast Asia and the United States sub-loan crisis, the authorities pay more and more attention on the ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=40743&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=43417
dc.subject新会计准则
dc.subject商业银行
dc.subject贷款损失准备计提
dc.subject监管协调
dc.subjectNew Chinese Accounting Standards, Commercial banks, Loan provision, Banks Supervision
dc.title新会计准则实施对商业银行贷款损失准备制度的影响
dc.title.alternativeImpact on Loan Provision Reserve by New Chinese Accounting Standard
dc.typethesis
dc.date.replied2013-11-23
dc.description.note学位:会计硕士
dc.description.note院系专业:管理学院_会计硕士
dc.description.note学号:X2006157072


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