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《淺談銀行理財(cái)產(chǎn)品的會(huì)計(jì)核算及風(fēng)險(xiǎn)控制》由會(huì)員上傳分享,免費(fèi)在線閱讀,更多相關(guān)內(nèi)容在工程資料-天天文庫(kù)。
1、摘要隨著社會(huì)經(jīng)濟(jì)的快速發(fā)展,我國(guó)居民的投資理財(cái)意識(shí)逐漸增強(qiáng),商業(yè)銀行理財(cái)產(chǎn)品從某種程度上受到了廣大群眾的追捧。借此機(jī)會(huì),處于轉(zhuǎn)型期的商業(yè)銀行得以快速發(fā)展。自2004年以來(lái),中國(guó)商業(yè)銀行的理財(cái)產(chǎn)品己經(jīng)通過(guò)試銷(xiāo)期,快速増長(zhǎng)期,合理回報(bào)期,現(xiàn)在已經(jīng)慢慢步入穩(wěn)定發(fā)展的階段。就其發(fā)行規(guī)模和類(lèi)型來(lái)看,中國(guó)商業(yè)銀行理財(cái)產(chǎn)品已經(jīng)邁出了一大步,然而步子邁的太大也隨之帶來(lái)了一系列的問(wèn)題。在商業(yè)銀行W理財(cái)業(yè)務(wù)帶來(lái)豐厚利潤(rùn)的同時(shí),必須知道與之而來(lái)的是巨大的風(fēng)險(xiǎn),無(wú)論是銀行木身還是購(gòu)買(mǎi)理財(cái)產(chǎn)品的客戶,都應(yīng)該對(duì)理財(cái)產(chǎn)品的風(fēng)險(xiǎn)有明確的認(rèn)識(shí)。本文首先對(duì)商業(yè)銀行理財(cái)產(chǎn)品的概念進(jìn)行了簡(jiǎn)
2、要介紹,對(duì)其發(fā)展脈絡(luò)進(jìn)行了梳理。在分析了我國(guó)商業(yè)銀行理財(cái)產(chǎn)品的分類(lèi)及發(fā)展現(xiàn)狀,概括了幾種主要理財(cái)產(chǎn)品的會(huì)計(jì)核算之后。本文蜇點(diǎn)討論了我國(guó)商業(yè)銀行理財(cái)產(chǎn)品幾大常見(jiàn)風(fēng)險(xiǎn)類(lèi)型并就針對(duì)不同對(duì)象的風(fēng)險(xiǎn)控制進(jìn)行了分析。關(guān)鍵詞:理財(cái)產(chǎn)品;風(fēng)險(xiǎn)管理;IA)部控制ABSTRACTForthepastfewyears,becauseofourincreasinglygrowingneedofinvestmentandwealthmanagement,China’scommercialbankswhichareinthetimeoftransformationhavestr
3、ongerdesireforexploringnewbusiness.Asakindoffinancialinnovationproducts,wealthmanagementproductsarepopularforitssatisfyingtheneedofbothpeopleandcommercialbanks.Since2004,financialproductsofChina’scommercialbankshavebeenthroughthemarketingtest,witharapidgrowth,areasonablepayback
4、periodandstabledevelopmentperiod.financialproductsofChina’scommercialbankshavemadegreatprogresswhetherfromthesightofthescaleofanissueortype.However,’’thereisnofreelunch'Atthesametimeweenjoythehugeprofitsfromtheexpansionoffinancialproductsbusiness,wealsoneedtohaveaclearunderstan
5、dingfortherisks.Inthisarticle,wedefinetheconceptionoffinancialproductsofChina’scommercialbanksatfirst,andcardingitsdevelopmentcontext.Afterananalysisofthecommontypesandthedevelopmentofthewealthmanagementproductsinourcountry,thisthesismainlydiscussestheaccountingtreatmentofourco
6、untrycommercialbankfinancialproductsandriskmanagementsystem,andanalyzestheproblemswemeetintheriskmanagementofthewealthmanagementproductsinourChina’scommercialbanks.Keywords:wealthmanagementproducts;riskmanagement;internalcontrol目錄IABSTRACTIIII第1章銀行理財(cái)產(chǎn)品的概述11.1銀行理財(cái)產(chǎn)品的定義與分類(lèi)11.2我國(guó)理
7、財(cái)產(chǎn)品的發(fā)展現(xiàn)狀31.3銀行理財(cái)產(chǎn)品的會(huì)計(jì)確認(rèn)和計(jì)量7第2章銀行理財(cái)產(chǎn)品市場(chǎng)中存在的問(wèn)題92.1銀行理財(cái)產(chǎn)品種類(lèi)結(jié)構(gòu)不合理92.2銀行個(gè)人理財(cái)產(chǎn)品同質(zhì)化問(wèn)題明顯92.3商、Ik銀行理財(cái)產(chǎn)品風(fēng)險(xiǎn)問(wèn)題突出9第3章銀行理財(cái)產(chǎn)品的風(fēng)瞼分類(lèi)113.1流動(dòng)性風(fēng)險(xiǎn)113.2操作風(fēng)險(xiǎn)113.3聲譽(yù)風(fēng)險(xiǎn)12第4章銀行理財(cái)產(chǎn)品的風(fēng)險(xiǎn)控制134.1銀行營(yíng)銷(xiāo)人員的風(fēng)險(xiǎn)控制134.2銀行0身的風(fēng)險(xiǎn)控制144.3理財(cái)產(chǎn)品購(gòu)買(mǎi)者的風(fēng)險(xiǎn)控制144.4監(jiān)管部門(mén)的風(fēng)險(xiǎn)控制15結(jié)論16參考文獻(xiàn)17i射18第1章銀行理財(cái)產(chǎn)品的概述銀行理財(cái)產(chǎn)品,按照標(biāo)準(zhǔn)的解釋?zhuān)瑧?yīng)該是商業(yè)銀行在對(duì)潛在目標(biāo)客戶
8、群分析研究的基礎(chǔ)上,針對(duì)特定目標(biāo)客戶群開(kāi)發(fā)設(shè)計(jì)并銷(xiāo)售的資金投資和管理計(jì)劃。在理財(cái)產(chǎn)品這種投資方式中,銀行只是