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畢業(yè)論文-上市商業(yè)銀行會(huì)計(jì)信息披露問題的探討(參考版)

2025-06-07 20:43本頁面
  

【正文】 s Day! in shops,。s Day on February 14, characterized by bouquets of roses, chocolates and romantic candlelight dinners, than they do about their homegrown day for lovers. Even Qixi is nowadays referred to as the Chinese Valentine39。s misery, the cow told him to turn its hide into a pair of shoes after it died. The magic shoes whisked Niulang, who carried his two children in baskets strung from a shoulder pole, off on a chase after the empress. The pursuit enraged the empress, who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife. But all was not lost as magpies, moved by their love and devotion, formed a bridge across the Milky Way to reunite the family. Even the Jade Emperor was touched, and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month. This is how Qixi came to be. The festival can be traced back to the Han Dynasty (206 BCAD 220). Traditionally, people would look up at the sky and find a bright star in the constellation Aquila as well as the star Vega, which are identified as Niulang and Zhinu. The two stars shine on opposite sides of the Milky Way. Customs In bygone days, Qixi was not only a special day for lovers, but also for girls. It is also known as the Begging for Skills Festival or Daughters39。s largest virgin forest, and known for its spring and ecological environment, Arxan is marveled at by many tourists as the purest land on earth. You cannot miss out the Autumn of Arxan. It is definitely the best with brightlycolored scenery full of emotions. Autumn in the northern part of the country es earlier than the South. A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland. Shutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters, many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder. The silver birch turns golden, while the larch is still proudly green. You will find yourself drowned in the intoxicating red of the wild fruits as well as the glamour of flowers in full blown. And your heart will be lingering on the woods as it39。謝謝您! 江西財(cái)經(jīng)大學(xué)普通本科畢業(yè)論文 17 為你提供優(yōu)秀的畢業(yè)論文參考資料,請(qǐng)您刪除以下內(nèi)容, O(∩_∩)O謝謝?。?! 2 Many people have the same mixed feelings when planning a trip during Golden Week. With heaps of time, the sevenday Chinese為你提供優(yōu)秀 的畢業(yè)論文設(shè)計(jì)參考資料,請(qǐng)您刪除一下內(nèi)容, O(∩_∩)O謝謝!?。?National Day holiday could be the best occasion to enjoy a destination. However, it can also be the easiest way to ruin how you feel about a place and you may bee more fatigued after the holiday, due to battling the large crowds. During peak season, a dream about a place can turn to nightmare without careful planning, especially if you travel with children and older people. As most Chinese people will take the holiday to visit domestic tourist destinations, crowds and busy traffic are inevitable at most places. Also to be expected are increasing transport and acmodation prices, with the possibility that there will be no rooms available. It is also mon that you39。 能夠完成 這篇論文,非常感謝。他 在忙碌的教學(xué)工作中擠出時(shí)間來 細(xì)心知道 我的論文。 感謝江西財(cái)經(jīng)大學(xué)對(duì)我四年的培養(yǎng),在這里我不僅學(xué)到了相關(guān)的專業(yè)知識(shí),也提升了我多方面的能力,使我在以后的工作,學(xué)習(xí)中更加信心百倍的走下去。 江西財(cái)經(jīng)大學(xué)普通本科畢業(yè)論文 15 參考文獻(xiàn) [1]陳婷, 2021:《 有關(guān)商業(yè)銀行會(huì)計(jì)信息披露制度研究 》,《財(cái)會(huì)研究》第 3期: P157~158 [2]顧巖, 2021:《 完善我國(guó)商業(yè)銀行信息披露制度的措施 》,《當(dāng)代經(jīng)濟(jì)》第 6期: P122~123 [3]何月,黃衛(wèi)紅, 2021:《 中國(guó)上市商業(yè)銀行會(huì)計(jì)信息披露問題研究 》,《 經(jīng)濟(jì)研究導(dǎo)刊》第 21期 :P169~170 [4]黃秀琴, 2021:《 完善我國(guó)商業(yè)銀行信息披露制度的對(duì)策研究 》,《 商業(yè)銀行經(jīng)營(yíng)與管理 》第 9期:P40~42 [5]李鴻志, 2021:《 會(huì)計(jì)信息質(zhì)量要求對(duì)商業(yè)銀行信息披露影響分析 》,《現(xiàn)代商業(yè)》第 11 期: P22 [6]劉偉,: 2021:《 淺談商業(yè)銀行會(huì)計(jì)信息失真的原因及對(duì)策 》,《時(shí)代金融》第 5期: P34 [7]劉靜, 2021:《 商業(yè)銀行會(huì)計(jì)信息披露問題研究 》,《長(zhǎng)春大學(xué)學(xué)報(bào)》第 11期: P46~47 [8]李嫻, 2021:《 商業(yè)銀行會(huì)計(jì)信息披露中存在的問題與建議 》,《河北金融》第 10 期: P69~70 [9]李曉玲,劉超, 2021:《國(guó)有商業(yè)銀行會(huì)計(jì)信息失真問題研究》,《遼寧經(jīng)濟(jì)》第 5期: P76~77 [10]盧傳峰 , 2021:《 從新會(huì)計(jì)準(zhǔn)則視角看商業(yè)銀行內(nèi)部控制的完善 》,《 湖北經(jīng)濟(jì)學(xué)院學(xué)報(bào) 》 第8期 : P28~33 [11]宋子豪 , 2021:《 國(guó)有商業(yè)銀行表外業(yè)務(wù)會(huì)計(jì)核算與信息披露探討 》,《商 》第 7期 : P116 [12]唐媚媚, 2021:《 商業(yè)銀行與非銀行的上市公司會(huì)計(jì)信息 披露對(duì)比》,《金融財(cái)會(huì)》第 21期: P132 [13]王鵬程, 2021:《 如何完善商業(yè)銀行信息披露制度 》,《現(xiàn)代金融》第 1期: P40~41 [14]王嵩山 , 2021:《 芬蘭、丹麥央行會(huì)計(jì)信息披露及其借鑒 》,《 財(cái)會(huì)通訊 》第 4期 : P130 [15] 張雪英,陳玉娟, 2021:《 我國(guó)國(guó)有商業(yè)銀行會(huì)計(jì)信息披露比較分析 》,《金融經(jīng)濟(jì)》第 8 期:P60~61 [16] Basel Committee on Banking Supervision, “Core principles for Effective Banking Supervision”,April 2021:P79~84 [17] DemirgucKunt, Asli and Edward , Deposit Insurance around the Globe: Where Dose It Work[J]. The Journal of Economic :P120~143 [18] Erlend Nier and Ursel Baummary Market Discipline ,Disclosure and Moral Hazardin Banking2021: P120~143 江西財(cái)經(jīng)大學(xué)普通本科畢業(yè)論文 16 致 謝 光陰荏苒, 大學(xué)生活一晃而過, 在寫完第專業(yè)的論文時(shí),我感慨良多。 我國(guó) 上市 商業(yè)銀行 會(huì)計(jì)信息披露 可以從法律法規(guī)、公司結(jié)構(gòu)、監(jiān)管、經(jīng)營(yíng)管理水平四個(gè)層面,從相關(guān)外部和內(nèi)部分別提出建議。 最后,各商業(yè)銀行 還需要花 費(fèi) 一定的精力 和金錢 大量培養(yǎng)風(fēng)險(xiǎn)評(píng)估等專業(yè)方面技術(shù)型人才以補(bǔ)充 相關(guān)方面的不足, 縮小 在 商業(yè)銀行會(huì)計(jì)信息披露 方面 與國(guó)際標(biāo)準(zhǔn)的差距 。其次, 借鑒 發(fā)達(dá)國(guó)家建立風(fēng)險(xiǎn)管理的組織架構(gòu)和流程體系 成功 的經(jīng)驗(yàn), 繼續(xù)加強(qiáng)我國(guó)在 市場(chǎng)風(fēng)險(xiǎn)評(píng)估體系 的發(fā)展。首先, 加大對(duì)商業(yè)銀行信息系統(tǒng)建設(shè) 的 投 入和管理。 從我國(guó)商業(yè)銀行所披露的年度報(bào)告來看 ,我國(guó)在商業(yè)銀行各類風(fēng)險(xiǎn)披露很成問題 ,尤其是在定量信息披露方面 ,幾乎為空白 ,而新巴塞爾協(xié)議建議各國(guó)商業(yè)銀行 在嚴(yán)格的監(jiān)管之下 , 對(duì) 存在的各類 市場(chǎng)風(fēng)險(xiǎn) 、信用風(fēng)險(xiǎn) 、 操作風(fēng)險(xiǎn) 等 的計(jì)量 方面 運(yùn) 行 嚴(yán)格的評(píng)估機(jī)制,運(yùn)用 本行 的內(nèi)部評(píng)級(jí)系統(tǒng) 決定江西財(cái)經(jīng)大學(xué)普通本科畢業(yè)論文 14 諸如 銀行面臨的風(fēng)險(xiǎn) 多大 、 為此準(zhǔn)備多少風(fēng)險(xiǎn)準(zhǔn)備金 等問題, 從而提高 商業(yè) 銀行會(huì)計(jì)信息披露的質(zhì)量。才會(huì) 體現(xiàn) 法律法規(guī)的 約束 力,為 商業(yè)銀行會(huì)計(jì)信息 信息披露的實(shí)施提供 強(qiáng) 有力 的 保障 。提高銀監(jiān)會(huì)的綜合的戰(zhàn)斗力,科學(xué)合理地配置各行政監(jiān)管的力量。 從行政監(jiān)管的角度出發(fā), 首先需 重新梳理 證監(jiān)會(huì) 、銀 監(jiān)會(huì) 及保監(jiān)會(huì)的各機(jī)構(gòu)職責(zé),使三者之間的 的權(quán)限不再交叉 混合 ,并加強(qiáng) 相互之間的 業(yè)務(wù)的交流以發(fā)揮他們對(duì) 商業(yè)銀行 會(huì)計(jì)信息 披露 質(zhì)量監(jiān)管效能最大 化 。 對(duì)于一些大型上市商業(yè)銀行在能夠 保密有關(guān)金融信息 的條件下,也可以每年輪流交替要求其聘請(qǐng) 境外 有較 高國(guó)際化程度, 的 職業(yè)道德規(guī)范 , 較高職業(yè)判斷水平的會(huì)計(jì)師事務(wù)所 進(jìn)行審計(jì)監(jiān)督。 加強(qiáng)監(jiān)管機(jī)構(gòu)的監(jiān)督作用 從社會(huì)監(jiān)管的角度出發(fā), 我國(guó) 首先 要進(jìn)一步 完善和 規(guī)范注冊(cè)會(huì)計(jì)師的執(zhí)業(yè)標(biāo)準(zhǔn) ,加強(qiáng)注冊(cè)會(huì)計(jì)師的獨(dú)立性 , 在 職業(yè)判斷水平和職業(yè)道德規(guī)范 方面加大宣傳和獎(jiǎng)懲力度。防止硬性下達(dá) 指標(biāo)和 計(jì)劃。適當(dāng)改變 銀行的考核機(jī)制,進(jìn)一步擴(kuò)大銀行各層對(duì)各部門發(fā)展計(jì)劃等方面的自主權(quán)利。激勵(lì)代理人不僅要?jiǎng)?chuàng)造更多的利潤(rùn),還江西財(cái)經(jīng)大學(xué)普通本科畢業(yè)論文 13 要兼顧商業(yè)銀行安全、穩(wěn)健、長(zhǎng)久的發(fā)展。使各機(jī)構(gòu)之間權(quán)責(zé)分明、 相互制衡 、 相互 合作。 股東大會(huì)、董事會(huì), 監(jiān)事會(huì)職能 ,起到各機(jī)構(gòu)應(yīng)該發(fā)揮的作用,不要使各機(jī)構(gòu)的的操作流于 表面 形式 。可以從 完善相關(guān) 的激勵(lì)機(jī)制 ,建立科學(xué)的銀行考核機(jī)制 等方面著手。通過 單獨(dú)報(bào)告的 的形式對(duì) 表外業(yè)務(wù)進(jìn)行披露 , 并詳細(xì)列示其業(yè)務(wù)明細(xì) 并 預(yù)計(jì)其產(chǎn)生的財(cái)務(wù)影響 。所以商業(yè)銀行必須重視表外
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