本文選題：信用卡　切入點(diǎn)：資產(chǎn)減值準(zhǔn)備　出處：《華南理工大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：銀行業(yè)的資產(chǎn)減值準(zhǔn)備主要是對(duì)應(yīng)收賬款和其他應(yīng)收款等應(yīng)收款項(xiàng)計(jì)提的壞賬準(zhǔn)備，而信用卡作為新興的銀行個(gè)人業(yè)務(wù)，其風(fēng)險(xiǎn)表現(xiàn)及管理模式有別于傳統(tǒng)銀行業(yè)務(wù)，資產(chǎn)減值準(zhǔn)備的計(jì)提辦法卻差異很大。 隨著國(guó)內(nèi)銀行信用卡業(yè)務(wù)的日益發(fā)展壯大和信用卡風(fēng)險(xiǎn)資產(chǎn)規(guī)模的日益增大，信用卡已經(jīng)成為各家銀行個(gè)人業(yè)務(wù)的重心，信用卡市場(chǎng)也成為傳統(tǒng)四大國(guó)有銀行和其他商業(yè)銀行爭(zhēng)奪個(gè)人業(yè)務(wù)的主要戰(zhàn)場(chǎng)。截至2011年底，銀行業(yè)監(jiān)督管理委員會(huì)重新又批出了新的信用卡牌照，又有數(shù)家銀行加入信用卡市場(chǎng)爭(zhēng)奪的行列。 信用卡高風(fēng)險(xiǎn)高收益的特質(zhì)，表現(xiàn)在信用卡產(chǎn)品規(guī)模效應(yīng)上，規(guī)模增大時(shí)，則信用卡業(yè)務(wù)的風(fēng)險(xiǎn)逐漸的表露出來(lái)，而各家銀行均有建立信用卡業(yè)務(wù)減值準(zhǔn)備管理體系，以保持信用卡業(yè)務(wù)的競(jìng)爭(zhēng)力，維護(hù)金融資產(chǎn)安全，各銀行都采取了對(duì)包括系統(tǒng)風(fēng)險(xiǎn)在內(nèi)的各種風(fēng)險(xiǎn)進(jìn)行必要的資金準(zhǔn)備。 由于國(guó)內(nèi)對(duì)銀行業(yè)資產(chǎn)減值準(zhǔn)備的研究基本集中于傳統(tǒng)銀行業(yè)務(wù)領(lǐng)域，未有成熟方法對(duì)信用卡資產(chǎn)減值準(zhǔn)備進(jìn)行計(jì)提與確認(rèn)，而是將傳統(tǒng)的資產(chǎn)減值準(zhǔn)備計(jì)提方式簡(jiǎn)單移植到信用卡產(chǎn)品上，從而引發(fā)某銀行信用卡中心內(nèi)部對(duì)信用卡業(yè)務(wù)風(fēng)險(xiǎn)大小的計(jì)量展開爭(zhēng)論，因此，就這一爭(zhēng)論進(jìn)行案例分析有著理論與現(xiàn)實(shí)意義。 首先，論文結(jié)合了資產(chǎn)減值準(zhǔn)備的研究文獻(xiàn)，，進(jìn)行梳理與歸納，從會(huì)計(jì)準(zhǔn)則的要求上對(duì)資產(chǎn)減值準(zhǔn)備計(jì)提中涉及到的計(jì)提基數(shù)、計(jì)提比例、調(diào)整機(jī)制等問(wèn)題進(jìn)行一一闡述，為XX銀行信用卡業(yè)務(wù)減值準(zhǔn)備進(jìn)行案例分析提供必要的理論基礎(chǔ)和分析依據(jù)。 其次，在詳細(xì)描述XX銀行信用卡的行業(yè)背景和基本狀況的基礎(chǔ)上，進(jìn)一步闡述該卡中心資產(chǎn)減值準(zhǔn)備的計(jì)提過(guò)程，基于XX銀行信用卡中心內(nèi)部關(guān)于計(jì)提基數(shù)和計(jì)提比例的爭(zhēng)論，對(duì)案例展開了研究與分析。 最后，論文就XX銀行信用卡資產(chǎn)減值準(zhǔn)備的確定過(guò)程和計(jì)提結(jié)果所涉及到的一些關(guān)鍵問(wèn)題領(lǐng)域展開分析、并對(duì)信用卡業(yè)務(wù)計(jì)提的調(diào)整機(jī)制進(jìn)行合理性的確認(rèn)，試圖從中發(fā)現(xiàn)信用卡業(yè)務(wù)所面臨的風(fēng)險(xiǎn)，并對(duì)其進(jìn)行管控，為信用卡資產(chǎn)減值準(zhǔn)備的計(jì)提與確認(rèn)機(jī)制提供有益的借鑒。通過(guò)準(zhǔn)確計(jì)提信用卡業(yè)務(wù)資產(chǎn)減值，促進(jìn)信用卡業(yè)務(wù)發(fā)展和防范整體市場(chǎng)風(fēng)險(xiǎn)。
[Abstract]:The preparation for asset impairment in banking is mainly about the provision of bad debts for accounts receivable and other receivables. As a new personal business, credit card is different from the traditional banking business in its risk performance and management mode. Asset impairment provisions for the method is very different. With the increasing development of credit card business in domestic banks and the increasing scale of credit card risk assets, credit card has become the focus of individual business of each bank. The credit card market has also become the main battleground between the traditional big four state-owned banks and other commercial banks in vying for personal business. By end of 2011, the Banking Regulatory Commission had granted new credit card licences again. Several more banks have joined the competition for credit cards. The characteristics of high risk and high income of credit card are manifested in the scale effect of credit card products. When the scale increases, the risk of credit card business gradually reveals, and each bank has established a credit card business impairment preparation management system. In order to maintain the competitiveness of credit card business and maintain the security of financial assets, banks have taken the necessary capital preparation for all kinds of risks, including system risk. Because the domestic research on the reserve for the impairment of banking assets is basically concentrated in the field of traditional banking business, there is no mature method for calculating and confirming the reserve for impairment of credit card assets. Instead, the traditional asset impairment preparation method is simply transplanted to credit card products, which leads to a debate on the risk measurement of credit card business within a bank credit card center. Case study on this argument has theoretical and practical significance. First of all, the paper combined with the research literature of asset impairment preparation, combed and summarized, from the requirements of accounting standards to the asset impairment provisions related to the basis, proportion, adjustment mechanism and other issues are expounded. Provide the necessary theoretical basis and analysis basis for XX bank credit card business impairment preparation case analysis. Secondly, on the basis of describing the industry background and basic situation of XX Bank credit card in detail, the paper further expounds the process of preparing for impairment of assets in the credit card center. Based on the argument about the cardinality and the proportion of the plan and withdrawal in the credit card center of XX Bank, the case is studied and analyzed. Finally, the paper analyzes the process of determining the credit card asset impairment preparation and some key issues related to the result of credit card asset impairment, and confirms the rationality of the adjustment mechanism of credit card business. This paper tries to find out the risk of credit card business, and control it, which can provide a useful reference for credit card asset impairment preparation. Promote credit card business development and guard against overall market risks.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F830.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 盧荻;張強(qiáng);蔣盛君;艾思;;金融不穩(wěn)定性是外生沖擊引起的嗎[J];當(dāng)代經(jīng)濟(jì)科學(xué);2011年04期

2 趙應(yīng)應(yīng);;我國(guó)信用卡風(fēng)險(xiǎn)管理法律制度研究[J];法制與經(jīng)濟(jì)(下旬);2011年06期

3 門吉麗;;淺析商業(yè)銀行信用卡風(fēng)險(xiǎn)管理[J];北方經(jīng)貿(mào);2011年04期

4 田春梅;;商業(yè)銀行信用卡風(fēng)險(xiǎn)管理探討[J];北方經(jīng)貿(mào);2011年12期

5 鄧健;張玉新;;房?jī)r(jià)波動(dòng)對(duì)居民消費(fèi)的影響機(jī)制[J];管理世界;2011年04期

6 龍佳藝;;我國(guó)商業(yè)銀行信用卡業(yè)務(wù)風(fēng)險(xiǎn)管理研究[J];經(jīng)營(yíng)管理者;2010年24期

7 劉志凌;徐莆;;淺談我國(guó)信用卡業(yè)務(wù)的風(fēng)險(xiǎn)管理[J];河北金融;2007年06期

8 李玉紅;許興;李曄;;我國(guó)居民消費(fèi)價(jià)格指數(shù)灰色關(guān)聯(lián)分析[J];河南科學(xué);2011年01期

9 梁斌;李慶云;;中國(guó)房地產(chǎn)價(jià)格波動(dòng)與貨幣政策分析——基于貝葉斯估計(jì)的動(dòng)態(tài)隨機(jī)一般均衡模型[J];經(jīng)濟(jì)科學(xué);2011年03期

10 高妙永;;從美國(guó)信用卡危機(jī)看中國(guó)信用卡行業(yè)的發(fā)展(英文)[J];經(jīng)濟(jì)研究導(dǎo)刊;2011年01期

相關(guān)博士學(xué)位論文 前1條

1 袁芳英;銀行體系穩(wěn)定性的宏觀壓力測(cè)試研究[D];上海社會(huì)科學(xué)院;2010年

相關(guān)碩士學(xué)位論文 前1條

1 黃春霞;壓力測(cè)試在我國(guó)商業(yè)銀行風(fēng)險(xiǎn)管理中的運(yùn)用[D];西南財(cái)經(jīng)大學(xué);2010年

本文編號(hào)：1622620