Dissertation > Excellent graduate degree dissertation topics show

The Research of Commercial Bank’s Credit Risk Management to Improve the Effetiveness of the Information Disclosure of Loans

Author: ChangZhu
Tutor: LuoChaoZuo
School: Southwestern University of Finance and Economics
Course: Accounting
Keywords: Accounting Information Disclosure Credit Accounting Credit risk Credit risk management Subprime mortgage crisis Status and Revelation
CLC: F832.4
Type: Master's thesis
Year: 2011
Downloads: 151
Quote: 0
Read: Download Dissertation

Abstract

The banking system is constantly in development, the outsiders want to understand a basic channel is through the bank disclosed the accounting information of the bank's. Therefore, the bank to provide timely and effective information disclosure is to facilitate banks to improve operational performance and enhance the way to the bank effective supervision. A lot of research in recent years, many scholars have made of the the disclosure status quo of China's commercial banks accounting information derived from a variety of perspectives are undoubtedly reveal China's commercial banks in the disclosure of accounting information, accounting information, especially the loan information is untrue, inadequate from the subjective and objective factors and imperfect, and explore some of the reasons for the distortion of the quality of bank loans, some of the proposed measures and solutions. I believe that the bank loan information disclosure of distortion the most important reason is that the no great importance loan information disclosure on the whole socio-economic importance of banks in their own operations and establish good internal risk management mechanism and external regulatory mechanisms. So this article focuses on the commercial banks in the disclosure of accounting information is untrue, not full, imperfect, by analyzing the case, how to establish good credit risk management in order to improve the disclosure of information of commercial bank loans. The paper is divided into six parts, the main contents are as follows: Chapter 1 is an introduction, explains the background to the study, the purpose of the study logic thinking and research methods. The disclosure of information is the basic market regulatory system, to ensure that the fundamental premise to establish a just, fair and open market. Bank as a special class of industries, their full and effective disclosure of information can produce far-reaching significance to China's commercial banks in the process of establishing a modern commercial banking system, accounting information disclosure is also inadequate, imperfect, untrue and a series of problems, how to improve the accounting information disclosure of the commercial banks, is today an urgent need to solve the important issues. Among them, the risk of information in commercial bank information disclosure is the most important. Disclosure provided by the Basel Committee proposed provisions, liquidity risk, market risk, credit risk, operational risk, several risk is the risk of disclosure of information by the banks should be included. Contrast to the information released by China's commercial banks, however, disclosure of credit risk information, there are a lot of deficiencies, in particular, very little disclosure of risk information in the credit risk and market risk, not only little quantitative information and qualitative information are basically . Therefore, through the establishment of a scientific and reasonable credit risk management, thus ensuring the loan information is true and useful. The second chapter is the literature review section, mainly on the existing loan information disclosure literature point of view, as well as credit risk management related literature, including credit risk management literature into foreign literature review of domestic literature review, and finally The author of the evaluation of the relevant literature in perspective. The third chapter is the disclosure of the status quo of China's commercial bank loan information. First loan information disclosed in the specification from the New Basel Capital Accord, the international accounting standards for loan information disclosure norms as well as our commercial banks on three specifications of the the loan information disclosure norms were all raised under a different scope of credit risk disclosure minimum requirements and standards. End of this chapter also analyzed and discussed the current situation of China's commercial bank loan information disclosure and analysis of a Chinese commercial bank loan information disclosure of the existence of a series of issues, such as the disclosure of false information, the disclosure of the information is not fully disclosed the accounting standards imperfect and disclosure regulatory mechanisms are inadequate. The fourth chapter expounds the credit risk of the loan information disclosure. Our bank credit risk widespread risk continues to accumulate in the sharp rise of the stock of non-performing loans and incremental loans, low capital adequacy ratio and loan bad debt reserve funds, asset-liability ratio was not ideal, chaotic behavior of bank management, and many other problems. The practical significance of the disclosure of credit risk situation due to the presence of the many problems, which reveals an active role in the development of China's financial market credit, the disclosure of credit risk information. Finally a real full and timely disclosure of credit risk information must establish a scientific management of credit risk, and then proposed to establish the necessity and importance of the scientific credit risk management. The establishment of a scientific and reasonable credit risk management system, an important condition to guarantee loans accounting information is true and useful. The same time, the credit risk management system is the basis of the loan accounting, loan accounting recognition, measurement and disclosure and provide the basis for, and control of security. The end of this chapter by the subprime mortgage crisis in the United States, China's commercial banks' credit risk management problems exposed in this. Chapter Five case-based analysis of the effectiveness of the disclosure of the credit risk management of loan information, this chapter is mainly by analyzing three bank credit risk management of the H line (Heilongjiang a state-owned commercial banks, small and medium-sized commercial banks, HSBC Holdings Co., Ltd.), was out how to build the scientific credit risk management in order to achieve the effectiveness of the disclosure of credit information. Chapter conclusions, first based on the analysis of the previous chapter for the case of the three bank should then summed which facilitate the strengthening of credit risk management of commercial banks in China, followed by re-drawn from the U.S. subprime mortgage crisis on China's commercial banks should How to establish the implications for the management of credit risk. The main contribution of this paper is analyzed on the basis of commercial bank loans in China disclosed the existence of the problem, how to establish a scientific and effective management of credit risk on tangible bank case has reached the effectiveness of the disclosure of loan information. First of all, not only to find some of the problems of information disclosure of commercial bank loans in China, such as: 1, disclosure of accounting information is untrue; 2, inadequate disclosure of accounting information; 3, inadequate disclosure of accounting standards; 4, disclosure regulation mechanisms are inadequate and so on. Followed through the U.S. subprime mortgage crisis and find the problems in the credit risk management of commercial banks in China, such as: 1, the stock of non-performing loans rose sharply with the incremental risk loans continue to accumulate; 2, the capital adequacy ratio and loan stay account low reserve; 3, asset-liability ratio was not ideal; 4, bank management behavior is chaotic and many other issues. Credit information disclosure of the commercial banks in China is still in the normative stage, should learn from the experience of foreign countries, and should be issued a credit information disclosure systemic, normative documents, vigorous regulation and improvement of China's credit information disclosure, it play its due role.

Related Dissertations

CLC: > Economic > Fiscal, monetary > Finance, banking > China's financial,banking > Credit
© 2012 www.DissertationTopic.Net Mobile