中文摘要
本文首先從商業(yè)銀行風(fēng)險管理和會計理論角度研究分析了建立風(fēng)險制度的理
論基礎(chǔ)。其次回顧總結(jié)了我國商業(yè)銀行風(fēng)險撥備制度的歷史沿革和發(fā)展現(xiàn)狀以及工
商銀行實施全面風(fēng)險撥備體系的動因。并結(jié)合甘肅省工行銀行五家二級分行2006
年年報，簡要分析了目前甘肅省工行銀行風(fēng)險撥備管理情況和制度建設(shè)現(xiàn)狀。在此
基礎(chǔ)上，筆者提出完善工商銀行全面風(fēng)險撥備體系的構(gòu)想，結(jié)合五家二級分行計提
減值準(zhǔn)備的實際情況，對貸款、投資和應(yīng)收款項減值準(zhǔn)備計提相關(guān)問題進行具體分
析，并提出在實施全面風(fēng)險撥備管理過程中應(yīng)該注意轉(zhuǎn)變觀念，提高資產(chǎn)風(fēng)險抵補
能力、加強審計和監(jiān)管力度、加大配套制度建設(shè)，規(guī)范操作等問題。
關(guān)鍵詞:商業(yè)銀行;風(fēng)險撥備;
序言“風(fēng)險撥備’，的概念···················································
一、建立風(fēng)險撥備制度的理論基礎(chǔ)·······································
(一)商業(yè)銀行風(fēng)險管理理論··········································
(二)財務(wù)會計理論······················································
二、我國商業(yè)銀行風(fēng)險撥備制度的歷史沿革及現(xiàn)狀··················
(一)我國商業(yè)銀行風(fēng)險撥備制度的歷史沿革························
(二)我國商業(yè)銀行風(fēng)險撥備制度的現(xiàn)狀······························
三、工商銀行實施全面風(fēng)險撥備體系的動因··························
(一)工商銀行的現(xiàn)狀················································…
(二)外部環(huán)境分析·······················································
(三)工商銀行的實行風(fēng)險撥備制度的可行性·······················
四、甘肅省工商銀行全面風(fēng)險撥備體系存在問題與對策···········
(一)甘肅省工行在貸款損失準(zhǔn)備方面存在問題及對策··········
(二)甘肅省工行在投資資產(chǎn)減值準(zhǔn)備方面存在問題及對策····
(三)甘肅省工行在壞賬準(zhǔn)備方面存在問題及對策·················
(四)甘肅省工行在固定資產(chǎn)減值準(zhǔn)備方面存在問題及對策·····
五、完善甘肅省工行風(fēng)險撥備體系應(yīng)采取的措施····················
(一)轉(zhuǎn)變觀念，提高資產(chǎn)風(fēng)險抵補能力·····························
(二)加大配套制度建設(shè)，規(guī)范操作···································
(三)加強審計和監(jiān)管力度···············································
(四)在信息分類清晰的基礎(chǔ)上、建立合理的公允價值估值技術(shù)
(五)完善的風(fēng)險管理政策及金融工具估價技術(shù)····················
(六)構(gòu)建公允價值的計量模型系統(tǒng)···································
(七)逐步完善工商銀行風(fēng)險控制體系································
參考文獻·······································································
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