完整版)会计毕业论文外文翻译

1、密级：站昌丸竽NANCHANG UNIVERSITY外文翻译THESIS OF BACHELOR(2006 2010 年)题 目:浅析商业银行会计风险控制存在的问题及对策Bank英文题目AccountingAnalysisof CommercialRiskControlProblemsandCountermeasures学院:共青学院系别:工商管理系专业:会计学班级:会计学本科1班学生姓名:胡小勇学 号:指导老师:曹小秋起讫日期:2009 年12月12日2009年12月26日我国商业银行会计风险成因及防范对策 历史资料表明：导致许多国家 20 世纪以来先后爆发银行危机的主要原 因是未能妥善解决

2、银行风险问题。长期以来，这一问题也困扰着我国，成 为威胁我国国民经济持续、健康发展的重大隐患。几年来国家采取了一系 列必要措施：从 1994至 1995 年给银行业立法， 1996年后加强金融审慎性 监管， 1998年为四大银行补充 2700 亿元资本金， 1999 年成立资产管理公 司并剥离五大行的 1.4 万亿元不良资产， 2000 年以后国务院严令各行降低 不良资产率，等等。但这些措施均没有触及体制不合理这个根本问题，因 而无法从根本上控制银行风险增量，提高银行经营绩效。目前，我国银行潜伏的高风险日益暴露出来。 面临 2006 年银行业全面 开放后外资金融机构进入所带来的竞争和挑战，本届

3、政府下决心彻底改革 国有银行的体制，去年末央行动用外汇储备向中国银行、中国建设银行注 资 450 亿美元，充实其资本金，使之达到巴塞尔协议规定的 8的资 本充足率，推动国有银行股份制改革和最终上市，从根本上解决国有银行 风险的增量问题。因此，研究中国银行风险的特点、特殊的制度成因，股 份制改革和公司治理结构建立这些被称为治本措施的一系列政策问题，具 有重要的理论和现实意义。本文第一章首先阐述了我国银行风险的表现形式。其中银行信用风险 特别是国有商业银行资产信贷质量问题，成为当前最为突出的金融风险； 国有商业银行的流动性风险虽未显现 （暂时被居民的高储蓄率所掩盖） ，但 潜在的支付困难因素日益增

4、多；财务风险主要表现在国有商业银行资本金 严重不足和经营利润虚盈实亏两方面；此外我国银行还存在着较为严重的 利率汇率风险、市场风险、犯罪风险。我国银行风险具有集中性、隐蔽性 和社会性的特点。 所谓集中性是指由于我国企业融资方式以间接融资为 主，我国银行风险集中在国有银行；隐蔽性主要指我国银行经营不善一般 不会导致其破产倒闭，往往表现为中央银行增加基础货币投放，引发高通 货膨胀，由社会民众承担；社会性是指银行风险引发银行危机，有可能造 成社会全面动荡，震撼乃至颠覆整个国家的政权。我国银行潜伏着很高的风险，那么为什么我国未爆发银行危机？我国 银行风险又是如何生成和累积的呢？本文第二章试图回答这些问

5、题。中国 处于计划经济向市场经济的过渡阶段，这给政府执行稳定的经济调控政策 留下了很大的空间，五个支柱支撑着中国的银行体系，即高储蓄率、内部 融资的中小型企业的快速成长、强劲的出口、对其他融资渠道的严格控制 以及隐式国家担保。同时文章指出维持我国未爆发银行危机的五大政策支 柱都面临着冲击，因此探究中国银行风险的成因显得非常重要。本文将银行风险成因的着重点定位在制度因素上。并分析了造成我国 金融市场制度性风险的生成因素，主要有以下几个方面：转轨中的社会经 济体制尚未走出计划经济体制的阴影；国有产权制度无法适应市场经济发 展的需要；金融市场不发达，资本市场的融资比例偏低；金融市场的法律 法规建设很

6、不完善，金融监管力度不强。中国银行风险主要表现为制度性风险，根源在于银行的法人治理结构 不完善，国有产权主体缺位及委托代理链条过长，因此本文第三章提 出要解决银行目前存在的问题，必须从产权改革入手，实行国有银行的股 份制改造，核心在于加快深化内部改革，建立良好的治理结构，转换经营 机制，治本之策在于治理结构。 文章提出了改革国有银行治理结构的思路 明确国有产权出资人，形成二级法人体制，建立公司化组织结构，分离所 有者的监督权和经理人的经营管理权，实现专业化管理。并提出了国有商 业银行治理结构的目标及实现方式、建立国有商业银行公司治理结构的政 策建议等问题。同时强调借鉴西方发达国家银行实行的以风

7、险为核心的绩 效考核机制，加强银行内部控制，建立、完善信贷资产风险管理机制。本文第四章提出应建立外部配套措施，为银行的良性发展创造良好的 环境。首先，一个具有竞争性的银行体系是银行长期保持效率和稳健性的 基础。而目前国内金融业缺乏一个能够有效配置资源的竞争性市场结构。 要增进国有银行的经营绩效， 必须引入市场和竞争机制， 实现产权的流动， 同时必须打破国有银行对中国银行业的垄断地位，建立一个充分竞争的金 融市场结构。其次，强调增强中国人民银行的独立性，利用银监会加强对 商业银行的金融监管；同时评价了于 2004年 4月 25日开始实施的差额存 款准备金制度，这是依据中国金融体制现状的一项专门制

8、度设计。这部分 还提出了其他政策安排，如设立存款保险制度，以便规避较大经营风险； 分业经营和分业管理制度的安排，发挥其防范金融风险的 “防火墙 ”作用； 建立宏观金融风险监控、预警系统，及时处置金融风险，防止风险大面积 扩散而触发金融危机。Chinas Commercial Banks Accounting Risk Causes and CountermeasuresHistorical materials show : Led many countries to the 20th century, puzzled by this problem all along, which becom

9、es a great danger threatening economy to develop a series of measures over the past several years: Legislation for the banking in 1994, strengthening financial scrupulous supervision after 1996, supplementing capital of 270 billion yuan for four major state-owned banks in 1998, establishing assets m

10、anagement company and stripping non-performing assets of 14 thousand billion Yuan in 1999, etc. But all these measures of the banking system , therefore unable to control the risk increment fundamentally and improve performance .At present, the risks exposed . In face of competition and challenge br

11、ought by foreign financial institutions after entering the WTO in 2006, Governments determination to thoroughly reform the current system of state-owned banks, foreign exchange reserves to the central bank late last year, the Bank of China, China Construction Bank injected 45 billion U.S. dollars, e

12、nrich their capital, so as to achieve Basel Agreement under the 8% capital adequacy rate, to promote joint-stock reform of state-owned banks and the ultimate listing of a fundamental solution to the problem of incremental risk of state-owned banks. Therefore probing into the characteristic of bank r

13、isk, special systematic original cause, joint-stock reformation and administration structure which are regarded as primary mesures payment increases ; Financial crisis is mainly manifested in the state-owned commercial banks, a serious shortage of capital and operating profit both virtual surplus re

14、al losses, in addition ,there are still serious exchange rate risk, interest rate risk, crime risk and so on. In this part, the characteristic of China bank risks is also put forward,which includes concentrating, and social characteristic. Concentricity refers to indirect financing mode is adopted i

15、n Chinese enterprises in the main and Chinese bank risk mainly lies in the state-owned bank; disguise mainly refers to improper operation of banks will not lead to bankruptcy of the bank itself but generally prompt the investment in monetary base in Central Bank of China and trigger , which will be

16、assumed by the public; sociability refers to bank risk will trigger bank crisis and may lead to social turbulence and further shock and overthrow a state regime.Our bank risk of China, so why not banking crisis erupted our bank risk? How is the generation and accumulation in the second chapter? Tryi

17、ng to answer these question. China is planned economy to market economy, the stages of transition to the implementation of the policy of economic regulation stable left a large space, five pillars of the Chinese banking system, namely China. The paper points out that maintain banking crisis erupted

18、without five policy pillar are faced with, so theimpact of bank risk causes appears very important.This article will locate the emphasis of the causes of bank risk on the factors in the system.And analyzed the generating factors that caused Chinas financial market system risk .mainly in thefollowing

19、 aspects:the socio-economic system and is not strong.Risk shows Bank of China mainly for system risk , origin depends on the bank corporate management structure does not improve and perfect , state property right main body vacancy place and agency by agreement chain are too long, therefore the main

20、body of a book third chapter put forward need to resolve a bank in being accelerated deepening the reform of the inside, building-up is fine govern structure , shift operation mechanism, scheme of effecting a permanent cure is lain in governing structure. the article governs the architectural train

21、of thought state banks: Make clear that state property right sends out the money people , form two stage corporation system , found the company-rization framework of organization, separate owners authority to supervise and managers powers for operation and management , realize professionalization ad

22、ministration. And . Emphasize that the achievement effect centering on risk drawing the developed Western countries bank effectuation checks mechanism , controls in inside of sharpening bank at the same time , build , perfect credit assets risk administration mechanism.Fourth chapters submit the mai

23、n body of a book should build external supporting measures, in order the bank beneficial development creates the fine environment. That the primo , one effect to deploy resource market structure. Need to enhance state bankss managing achievement effect, must lead into the marketplace and competitive system , realize property right flow, must break the state banks monopoly position to Chinese banking at the same time , build a financial market structure competing sufficiently. Secondly, emp