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商业银行通道类业务具有将表内资产转表外、逃避信贷规模约束等特点,属于“影子银行”的范畴,受到了监管当局的重点关注。我国目前没有专门的金融企业会计准则,通道类业务在会计处理方面存在较多问题,监管准则和会计准则之间也有一些冲突。本文对银行通道类业务会计处理中出现的问题进行了分析,梳理了对通道类业务的各项监管政策,最后提出了相关政策建议。
The channel business of commercial banks has the characteristics of turning the assets in the table out of the table and avoiding the restriction of credit scale, and belongs to the category of “shadow bank” and has been paid great attention by regulatory authorities. At present, there are no special accounting standards for financial enterprises in our country. There are many problems in the accounting treatment of the channel business. There are also some conflicts between the regulatory standards and the accounting standards. This article analyzes the problems in the bank channel business accounting treatment, sorts out the various regulatory policies on the channel business, and finally puts forward the relevant policy recommendations.