I 摘要 在2008年次贷金融危机之后，在国际形成了修正会计风险计量模型以适应 未来经济发展的思潮，在这种思潮之下国际会计准则理事会在2009年开始对准 则进行修订。2014年以预期信用损失法为特点的新金融工具准则IFSR9正式发 布。我国也在财会﹝2017﹞7号文中宣布实施IFRS9中国版。 新金融工具准则实施后，商业银行的资产分类、减值计提、估值获取模式与 旧准则有很大的差异。以银保监为主的银行监管机构对于银行的监管方式相较 旧准则未有重大变更。大多农商行在规模、风险以及管理能力上相对国有银行以 及股份制银行有一定差距，其自身内部管理也存在一些的问题，不适应新准则要 求。 根据上述情况，本论文以S农商行为样本，研究新金融工具准则实施对其内 部管理产生的影响，重点在资产方面，运用SWOT分析法对其新金融工具准则下 的资产管理策略进行分析。发现内部评级模型的缺陷，监管要求与会计准则之间 的矛盾是其资产管理问题的主要原因。 针对上述问题笔者给出了建议，主要是以下两点，一是通过迁徙率模型弥补 内评模型不足，二是必须综合运用业务财务手段调和监管要求与准则要求的矛 盾。并认为农商行在建设新金融工具准则时，不能照搬国有银行的做法，要从自 身的实际情况出发进行管理。同时要避免就事论事，要综合运用所有管理手段来 解决新金融工具准则下的管理问题。 关键词：新准则；银行；资产管理；SWOT分析；减值；估值 Abstract II Abstract After the subprime financial crisis in 2008, a revised accounting risk measurement model was formed in the world to adapt to the trend of economic development in the future. Under such a trend of thought, the international accounting standards board began revising the guidelines in 2009. IFSR9, a new criterion featuring the expected loss model, was officially released in 2014. China also announced the implementation of IFRS9 Chinese version in Financial Accounting in 2017. After the implementation of the new financial instrument standards, the assets classification, impairment calculation and valuation acquisition mode of commercial banks are quite different from the old standards. The banking supervisory authority, which is dominated by CBIRC, has not changed significantly compared with the old standards. However, the agricultural and commercial banks have a certain gap in assets, risk and management ability compared with the state-owned banks and joint-stock banks. There are also many management factors that are incompatible with the new financial instrument standards According to the above situation, this paper studies the impact of the implementation of the new financial instrument standard on its internal management with the sample of S rural commercial bank, focusing on assets, and analyzes the asset management strategy under the new financial instrument standard with SWOT analysis method. The main cause of its asset management problems is found to be the defects of the internal rating model, the contradiction between regulatory requirements and accounting standards. In view of the above problems, the author gives some Suggestions, mainly including the following two points: one is to make up for the deficiency of internal evaluation system through migration rate model algorithm; the other is to use comprehensive business financial means to reconcile the contradiction between regulatory requirements and standards requirements. It is also considered that the rural commercial bank cannot copy the practices of state-owned Banks when constructing the new financial instrument standards, and should conduct management based on its Abstract III own actual situation. At the same time, it is necessary to avoid focusing on specific issues and apply all management tools to solve the management problems under the new financial instrument standards. Key words： IFRS9; bank; asset management; SWOT analysis; impairment; valuation 目录 IV 目录 摘要 ......................................................................................................................... I Abstract ................................................................................................................. II 目录 ...................................................................................................................... IV 第一章 绪论 ......................................................................................................... 1 第一节 研究背景与意义 ....................................................................... 1 一、 研究背景 ....................................................................................................... 1 二、 研究意义 ....................................................................................................... 1 第二节 国内外相关文献综述 .............................................................. 2 第三节 研究框架及总体思路 .............................................................. 3 第四节 研究的方法 ................................................................................ 6 三、 文献研究法 ................................................................................................... 6 四、 案例研究法 ................................................................................................... 6 五、 比较研究法 ................................................................................................... 6 第五节 研究的创新之处 ....................................................................... 6 第二章 相关概念与理论介绍 ......................................................................... 7 目录 V 第一节 银行资产管理相关概念 .......................................................... 7 一、 银行资产管理简述 ..................................................................................... 7 二、 银行资产管理的特点 ................................................................................ 7 三、 银行资产管理的理论与基本工具 .......................................................... 8 第二节 新金融工具准则的概念与特征 ............................................ 9 一、 新金融工具准则的相关概念 ................................................................... 9 二、 新金融工具准则的内在要求规范 ........................................................ 10 三、 新金融工具准则分类下银行资产管理的特征 ................................. 11 第三节 SWOT分析法相关概念 ....................................................... 11 一、 SWOT分析的概念与含义 ...................................................................... 11 二、 SWOT分析的步骤 ................................................................................... 12 三、 SWOT分析在资产管理中的应用 ........................................................ 12 第三章 新金融工具准则下S农商行资产管理SWOT分析................ 14 第一节 S农商行背景资料 ................................................................. 14 第二节 S农商行资产管理基本情况分析 ...................................... 15 一、 S农商行金融工具分类情况分析 ......................................................... 15 二、 S农商行资产负债规划分析 .................................................................. 16 目录 VI 三、 S农商行风险控制分析 ........................................................................... 18 四、 S农商行资本与指标管理分析 ............................................................. 19 第三节 新金融工具准则下S农商行的优势 ................................ 19 一、 行内基础数据与数据管理相对完善 ................................................... 19 二、 资产配置相对谨慎 ................................................................................... 20 三、 巴塞尔协议下的风险管理基础较好 ................................................... 21 第四节 新金融工具准则下S农商行的劣势 ................................ 22 一、 规模不足带来的成本劣势 ..................................................................... 22 二、 内部评级模型管理不完善 ..................................................................... 24 三、 资本充足率缺乏缓冲空间 ..................................................................... 26 第五节 新金融工具准则下S农商行的挑战 ................................ 27 一、 预期损失法对满足监管风险指标要求的挑战 ................................. 27