會(huì)計(jì)畢業(yè)論文外文翻譯---我國(guó)商業(yè)銀行會(huì)計(jì)風(fēng)險(xiǎn)成因及防范對(duì)策

1、<p>　　密級(jí)： </p><p>　　NANCHANG UNIVERSITY</p><p>　　外 文 翻 譯</p><p>　　THESIS OF BACHELOR</p><p>　?。?006—2010年）</p><p>　　題 目: 淺析商業(yè)銀行會(huì)計(jì)風(fēng)

2、險(xiǎn)控制存在的問(wèn)題及對(duì)策 </p><p>　　英文題目: Analysis of Commercial Bank Accounting Risk Control Problems and Countermeasures </p><p>　　學(xué) 院: 共青學(xué)院 系 別: 工商管理系 </p&g

3、t;<p>　　專(zhuān) 業(yè): 會(huì)計(jì)學(xué) </p><p>　　班 級(jí): 會(huì)計(jì)學(xué)本科1班 </p><p>　　學(xué)生姓名: 胡小勇 </p>

4、<p>　　學(xué) 號(hào): 8053306007 </p><p>　　指導(dǎo)老師: 曹小秋 </p><p>　　起訖日期: 2009年12月12日－2009年12月26日 </p><p&g

5、t;　　我國(guó)商業(yè)銀行會(huì)計(jì)風(fēng)險(xiǎn)成因及防范對(duì)策</p><p>　　歷史資料表明：導(dǎo)致許多國(guó)家20世紀(jì)以來(lái)先后爆發(fā)銀行危機(jī)的主要原因是未能妥善解決銀行風(fēng)險(xiǎn)問(wèn)題。長(zhǎng)期以來(lái)，這一問(wèn)題也困擾著我國(guó)，成為威脅我國(guó)國(guó)民經(jīng)濟(jì)持續(xù)、健康發(fā)展的重大隱患。幾年來(lái)國(guó)家采取了一系列必要措施：從1994至1995年給銀行業(yè)立法，1996年后加強(qiáng)金融審慎性監(jiān)管，1998年為四大銀行補(bǔ)充2700億元資本金，1999年成立資產(chǎn)管理公司并剝離五大行

6、的1.4萬(wàn)億元不良資產(chǎn)，2000年以后國(guó)務(wù)院嚴(yán)令各行降低不良資產(chǎn)率，等等。但這些措施均沒(méi)有觸及體制不合理這個(gè)根本問(wèn)題，因而無(wú)法從根本上控制銀行風(fēng)險(xiǎn)增量，提高銀行經(jīng)營(yíng)績(jī)效。</p><p>　　目前，我國(guó)銀行潛伏的高風(fēng)險(xiǎn)日益暴露出來(lái)。面臨2006年銀行業(yè)全面開(kāi)放后外資金融機(jī)構(gòu)進(jìn)入所帶來(lái)的競(jìng)爭(zhēng)和挑戰(zhàn)，本屆政府下決心徹底改革國(guó)有銀行的體制，去年末央行動(dòng)用外匯儲(chǔ)備向中國(guó)銀行、中國(guó)建設(shè)銀行注資450億美元，充實(shí)其資本金，使

7、之達(dá)到《巴塞爾協(xié)議》規(guī)定的8％的資本充足率，推動(dòng)國(guó)有銀行股份制改革和最終上市，從根本上解決國(guó)有銀行風(fēng)險(xiǎn)的增量問(wèn)題。因此，研究中國(guó)銀行風(fēng)險(xiǎn)的特點(diǎn)、特殊的制度成因，股份制改革和公司治理結(jié)構(gòu)建立這些被稱(chēng)為治本措施的一系列政策問(wèn)題，具有重要的理論和現(xiàn)實(shí)意義。</p><p>　　本文第一章首先闡述了我國(guó)銀行風(fēng)險(xiǎn)的表現(xiàn)形式。其中銀行信用風(fēng)險(xiǎn)特別是國(guó)有商業(yè)銀行資產(chǎn)信貸質(zhì)量問(wèn)題，成為當(dāng)前最為突出的金融風(fēng)險(xiǎn)；國(guó)有商業(yè)銀行的流動(dòng)性

8、風(fēng)險(xiǎn)雖未顯現(xiàn)（暫時(shí)被居民的高儲(chǔ)蓄率所掩蓋），但潛在的支付困難因素日益增多；財(cái)務(wù)風(fēng)險(xiǎn)主要表現(xiàn)在國(guó)有商業(yè)銀行資本金嚴(yán)重不足和經(jīng)營(yíng)利潤(rùn)虛盈實(shí)虧兩方面；此外我國(guó)銀行還存在著較為嚴(yán)重的利率匯率風(fēng)險(xiǎn)、市場(chǎng)風(fēng)險(xiǎn)、犯罪風(fēng)險(xiǎn)。我國(guó)銀行風(fēng)險(xiǎn)具有集中性、隱蔽性和社會(huì)性的特點(diǎn)。 所謂集中性是指由于我國(guó)企業(yè)融資方式以間接融資為主，我國(guó)銀行風(fēng)險(xiǎn)集中在國(guó)有銀行；隱蔽性主要指我國(guó)銀行經(jīng)營(yíng)不善一般不會(huì)導(dǎo)致其破產(chǎn)倒閉，往往表現(xiàn)為中央銀行增加基礎(chǔ)貨幣投放，引發(fā)高通貨膨脹，

9、由社會(huì)民眾承擔(dān)；社會(huì)性是指銀行風(fēng)險(xiǎn)引發(fā)銀行危機(jī)，有可能造成社會(huì)全面動(dòng)蕩，震撼乃至顛覆整個(gè)國(guó)家的政權(quán)。</p><p>　　我國(guó)銀行潛伏著很高的風(fēng)險(xiǎn)，那么為什么我國(guó)未爆發(fā)銀行危機(jī)？我國(guó)銀行風(fēng)險(xiǎn)又是如何生成和累積的呢？本文第二章試圖回答這些問(wèn)題。中國(guó)處于計(jì)劃經(jīng)濟(jì)向市場(chǎng)經(jīng)濟(jì)的過(guò)渡階段，這給政府執(zhí)行穩(wěn)定的經(jīng)濟(jì)調(diào)控政策留下了很大的空間，五個(gè)支柱支撐著中國(guó)的銀行體系，即高儲(chǔ)蓄率、內(nèi)部融資的中小型企業(yè)的快速成長(zhǎng)、強(qiáng)勁的出口、對(duì)

10、其他融資渠道的嚴(yán)格控制以及隱式國(guó)家擔(dān)保。同時(shí)文章指出維持我國(guó)未爆發(fā)銀行危機(jī)的五大政策支柱都面臨著沖擊，因此探究中國(guó)銀行風(fēng)險(xiǎn)的成因顯得非常重要。</p><p>　　本文將銀行風(fēng)險(xiǎn)成因的著重點(diǎn)定位在制度因素上。并分析了造成我國(guó)金融市場(chǎng)制度性風(fēng)險(xiǎn)的生成因素，主要有以下幾個(gè)方面：轉(zhuǎn)軌中的社會(huì)經(jīng)濟(jì)體制尚未走出計(jì)劃經(jīng)濟(jì)體制的陰影；國(guó)有產(chǎn)權(quán)制度無(wú)法適應(yīng)市場(chǎng)經(jīng)濟(jì)發(fā)展的需要；金融市場(chǎng)不發(fā)達(dá)，資本市場(chǎng)的融資比例偏低；金融市場(chǎng)的法律

11、法規(guī)建設(shè)很不完善，金融監(jiān)管力度不強(qiáng)。</p><p>　　中國(guó)銀行風(fēng)險(xiǎn)主要表現(xiàn)為制度性風(fēng)險(xiǎn)，根源在于銀行的法人治理結(jié)構(gòu)不完善，國(guó)有產(chǎn)權(quán)主體缺位及委托——代理鏈條過(guò)長(zhǎng)，因此本文第三章提出要解決銀行目前存在的問(wèn)題，必須從產(chǎn)權(quán)改革入手，實(shí)行國(guó)有銀行的股份制改造，核心在于加快深化內(nèi)部改革，建立良好的治理結(jié)構(gòu)，轉(zhuǎn)換經(jīng)營(yíng)機(jī)制，治本之策在于治理結(jié)構(gòu)。文章提出了改革國(guó)有銀行治理結(jié)構(gòu)的思路:明確國(guó)有產(chǎn)權(quán)出資人，形成二級(jí)法人體制，建

12、立公司化組織結(jié)構(gòu)，分離所有者的監(jiān)督權(quán)和經(jīng)理人的經(jīng)營(yíng)管理權(quán)，實(shí)現(xiàn)專(zhuān)業(yè)化管理。并提出了國(guó)有商業(yè)銀行治理結(jié)構(gòu)的目標(biāo)及實(shí)現(xiàn)方式、建立國(guó)有商業(yè)銀行公司治理結(jié)構(gòu)的政策建議等問(wèn)題。同時(shí)強(qiáng)調(diào)借鑒西方發(fā)達(dá)國(guó)家銀行實(shí)行的以風(fēng)險(xiǎn)為核心的績(jī)效考核機(jī)制，加強(qiáng)銀行內(nèi)部控制，建立、完善信貸資產(chǎn)風(fēng)險(xiǎn)管理機(jī)制。</p><p>　　本文第四章提出應(yīng)建立外部配套措施，為銀行的良性發(fā)展創(chuàng)造良好的環(huán)境。首先，一個(gè)具有競(jìng)爭(zhēng)性的銀行體系是銀行長(zhǎng)期保持效率和

13、穩(wěn)健性的基礎(chǔ)。而目前國(guó)內(nèi)金融業(yè)缺乏一個(gè)能夠有效配置資源的競(jìng)爭(zhēng)性市場(chǎng)結(jié)構(gòu)。要增進(jìn)國(guó)有銀行的經(jīng)營(yíng)績(jī)效，必須引入市場(chǎng)和競(jìng)爭(zhēng)機(jī)制，實(shí)現(xiàn)產(chǎn)權(quán)的流動(dòng)，同時(shí)必須打破國(guó)有銀行對(duì)中國(guó)銀行業(yè)的壟斷地位，建立一個(gè)充分競(jìng)爭(zhēng)的金融市場(chǎng)結(jié)構(gòu)。其次，強(qiáng)調(diào)增強(qiáng)中國(guó)人民銀行的獨(dú)立性，利用銀監(jiān)會(huì)加強(qiáng)對(duì)商業(yè)銀行的金融監(jiān)管；同時(shí)評(píng)價(jià)了于2004年4月25日開(kāi)始實(shí)施的差額存款準(zhǔn)備金制度，這是依據(jù)中國(guó)金融體制現(xiàn)狀的一項(xiàng)專(zhuān)門(mén)制度設(shè)計(jì)。這部分還提出了其他政策安排，如設(shè)立存款保險(xiǎn)制度，

14、以便規(guī)避較大經(jīng)營(yíng)風(fēng)險(xiǎn)；分業(yè)經(jīng)營(yíng)和分業(yè)管理制度的安排，發(fā)揮其防范金融風(fēng)險(xiǎn)的“防火墻”作用；建立宏觀金融風(fēng)險(xiǎn)監(jiān)控、預(yù)警系統(tǒng)，及時(shí)處置金融風(fēng)險(xiǎn)，防止風(fēng)險(xiǎn)大面積擴(kuò)散而觸發(fā)金融危機(jī)。</p><p>　　China's Commercial Banks Accounting Risk Causes and Countermeasures</p><p>　　Historical materi

15、als show : Led many countries to the 20th century, has erupted since the banking crisis is mainly due to failure to properly resolve the banking risks. China has been puzzled by this problem all along, which becomes a gr

16、eat hidden danger threatening economy to develop healthily . Chinese government had taken a series of measures over the past several years: Legislation for the banking in 1994, strengthening financial scrupulous supervis

17、ion after 1996, supplementing capital of 27</p><p>　　At present, the hidden risks have been exposed . In face of competition and challenge brought by foreign financial institutions after entering the WTO in

18、2006, Government's determination to thoroughly reform the current system of state-owned banks, foreign exchange reserves to the central bank late last year, the Bank of China, China Construction Bank injected 45 bill

19、ion U.S. dollars, enrich their capital, so as to achieve "Basel Agreement" under the 8% capital adequacy rate, to promote joint-st</p><p>　　Chapter one expounds the forms of China bank risks at fir

20、st. The credit risks ,especially assets credit quality of state-owned commercial banks, are the most outstanding financial risks at present; Although the liquidity risk of the state-owned commercial banks has not appeare

21、d ( concealed by high deposits rate of the residents temporarily), the potential difficulty in payment increases ; Financial crisis is mainly manifested in the state-owned commercial banks, a serious shortage of capital

22、and</p><p>　　Our bank risk of high lurk in China, so why not banking crisis erupted our bank risk? How is the generation and accumulation in the second chapter? Trying to answer these question. China is plan

23、ned economy to market economy, the stages of transition to the implementation of the policy of economic regulation stable left a large space, five pillars of the Chinese banking system, namely high savings, internal fina

24、ncing smes rapid growth, strong export to other financing channels, the strict control</p><p>　　This article will locate the emphasis of the causes of bank risk on the factors in the system.And analyzed the

25、generating factors that caused China's financial market system risk .mainly in thefollowing aspects:the socio-economic system has not step out of the shadow of the planned economic system; state-owned property rights

26、 system could not adapt to the market needs of economic development; financial markets are underdeveloped , the low percentage of capital market financing; financial market </p><p>　　Risk shows Bank of China

27、 mainly for system risk , origin depends on the bank corporate management structure does not improve and perfect , state property right main body vacancy place and agency by agreement chain are too long, therefore the ma

28、in body of a book third chapter put forward need to resolve a bank having problem at present , must reform from property right starting, the stock system putting state banks into practice reforms, core is lain in being a

29、ccelerated deepening the reform of t</p><p>　　Fourth chapters submit the main body of a book should build external supporting measures, in order the bank beneficial development creates the fine environment.

30、That the primo , one have the competitiveness bank system is that the bank long range keeps efficiency and solid basis. But, the at present domestic finance job is short of a competitiveness being able to have an effect