摘要
随着我国资本市场的逐渐成熟,我国商业银行表外业务也蓬勃发展,呈现一片良好势头,但是,由于表外业务无法体现在银行的财务报表中,缺乏足够的信息透明度,因此表外业务成为了部分银行一定程度上规避监管的一种手段,这使得银行的管理层和监管机构都承担着较大的风险。文中主要通过分析当前一些表外业务在快速迅猛地发展过程中暴露出的问题,又结合与当前的会计准则进行研究,得出银行以及相关信息使用者和投资者应该注意的主要风险问题,并提出相应的一些风险应对措施,希望能给我国商业银行发展表外业务提供理论建议。
As China＇s capital market matures, China＇s commercial banks＇ balance sheet business is also booming, showing a good momentum. However, since sheet activities cannot be reflected in the bank＇s financial statements, and information transparency is insufficient. Therefore, to some extent sheet business has became a means of regulation avoidance. This makes the bank＇s management and supervisory institutions bear greater risks. This paper analyzes some problemsof the current sheet business in the fast growing and process. Combined with current accounting standards and relevant information users, this paper results the main risk that banks and investors should note and put forward corresponding measures to deal with these risks.
出处
《物流工程与管理》
2013年第10期210-211,共2页
Logistics Engineering and Management
关键词
商业银行
表外业务
风险应对
commercial bank
balance sheet business
balance sheet business
