中文摘要
本文首先從商業(yè)銀行風(fēng)險(xiǎn)管理和會(huì)計(jì)理論角度研究分析了建立風(fēng)險(xiǎn)制度的理
論基礎(chǔ)。其次回顧總結(jié)了我國(guó)商業(yè)銀行風(fēng)險(xiǎn)撥備制度的歷史沿革和發(fā)展現(xiàn)狀以及工
商銀行實(shí)施全面風(fēng)險(xiǎn)撥備體系的動(dòng)因。并結(jié)合甘肅省工行銀行五家二級(jí)分行2006
年年報(bào)，簡(jiǎn)要分析了目前甘肅省工行銀行風(fēng)險(xiǎn)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(xiǎn)撥備體系的構(gòu)想，結(jié)合五家二級(jí)分行計(jì)提
減值準(zhǔn)備的實(shí)際情況，對(duì)貸款、投資和應(yīng)收款項(xiàng)減值準(zhǔn)備計(jì)提相關(guān)問(wèn)題進(jìn)行具體分
析，并提出在實(shí)施全面風(fēng)險(xiǎn)撥備管理過(guò)程中應(yīng)該注意轉(zhuǎn)變觀念，提高資產(chǎn)風(fēng)險(xiǎn)抵補(bǔ)
能力、加強(qiáng)審計(jì)和監(jiān)管力度、加大配套制度建設(shè)，規(guī)范操作等問(wèn)題。
關(guān)鍵詞:商業(yè)銀行;風(fēng)險(xiǎn)撥備;
序言“風(fēng)險(xiǎn)撥備’，的概念···················································
一、建立風(fēng)險(xiǎn)撥備制度的理論基礎(chǔ)·······································
(一)商業(yè)銀行風(fēng)險(xiǎn)管理理論··········································
(二)財(cái)務(wù)會(huì)計(jì)理論······················································
二、我國(guó)商業(yè)銀行風(fēng)險(xiǎn)撥備制度的歷史沿革及現(xiàn)狀··················
(一)我國(guó)商業(yè)銀行風(fēng)險(xiǎn)撥備制度的歷史沿革························
(二)我國(guó)商業(yè)銀行風(fēng)險(xiǎn)撥備制度的現(xiàn)狀······························
三、工商銀行實(shí)施全面風(fēng)險(xiǎn)撥備體系的動(dòng)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(shí)行風(fēng)險(xiǎn)撥備制度的可行性·······················
四、甘肅省工商銀行全面風(fēng)險(xiǎn)撥備體系存在問(wèn)題與對(duì)策···········
(一)甘肅省工行在貸款損失準(zhǔn)備方面存在問(wèn)題及對(duì)策··········
(二)甘肅省工行在投資資產(chǎn)減值準(zhǔn)備方面存在問(wèn)題及對(duì)策····
(三)甘肅省工行在壞賬準(zhǔn)備方面存在問(wèn)題及對(duì)策·················
(四)甘肅省工行在固定資產(chǎn)減值準(zhǔn)備方面存在問(wèn)題及對(duì)策·····
五、完善甘肅省工行風(fēng)險(xiǎn)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(xiǎn)抵補(bǔ)能力·····························
(二)加大配套制度建設(shè)，規(guī)范操作···································
(三)加強(qiáng)審計(jì)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(jià)值估值技術(shù)
(五)完善的風(fēng)險(xiǎn)管理政策及金融工具估價(jià)技術(shù)····················
(六)構(gòu)建公允價(jià)值的計(jì)量模型系統(tǒng)···································
(七)逐步完善工商銀行風(fēng)險(xiǎn)控制體系································
參考文獻(xiàn)·······································································
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