权益分类	功能权益	普通用户	{{item.name}}会员
{{category.name}}	{{benefitItem.name}}

A Consideration of Accounting Roles in the Market Discipline-Based Prudential Regulation of Banks

基于市场纪律的银行审慎监管中会计角色的思考

基本信息

批准号：
11630145
负责人：
DAIGO Satoshi
金额：
$ 1.6万
依托单位：
The University of Tokyo
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
1999
资助国家：
日本
起止时间：
1999 至 2000
项目状态：
已结题

项目摘要

The main issue of this Research is to consider the supporting role of the accounting for the market discipline-based prudential regulation of bank. This Research, then, especially pay the attention to the influence of the tax effect accounting on the capital adequacy ratio regulation. The important findings from this Research are following:First, the banks that recorded the high revel ratio of deferred tax assets to the total equity capital still carried over the large amount of non-performing loans.Second, these banks furthermore recorded lean ordinary operating income for past three years, which resulted in the extremely high ratio of the total amount of the deferred tax assets and the non-performing loans to the average ordinary operating income for past three years.These findings suggest that it is considerably doubtful whether these banks recover the deferred tax assets or not through the charge to the future taxable income. Then, this Research present the concluding propositions:First, when the recoverability of the deferred tax assets are judged according to the past profitability, it is to be used the profit before the deduction of non-ordinary write-off in the non-performing loans so that the banks which promptly disposed the non-performing loans would not be underestimated in the capital adequacy ratio.Second, when the recoverability of the deferred tax assets are judged according to the future profitability, it is to be considered the undisposed non-performing loans so that the banks which has yet the large amount of bad debts should be severely valued in the capital adequacy ratio.

本研究的主要问题是考虑会计对基于市场规律的银行审慎监管的支持作用。因此，本研究特别关注税收效应会计对资本充足率监管的影响。本研究的重要发现是：第一，递延所得税资产占权益资本总额比率较高的银行，仍有大量不良贷款被结转;第二，这些银行过去三年的正常营业收入较低，导致递延所得税资产和不良贷款总额占过去三年平均正常营业收入的比率极高，这些发现表明，这些银行能否通过未来应纳税所得额的扣除来收回递延所得税资产存在很大疑问。接着，本研究提出结论性的主张：第一，在依据过去获利能力判断递延税项资产的可回收性时，应将扣除非一般性冲销前的利润计入不良贷款，使及时处置不良贷款的银行资本充足率不被低估;第二，在依据未来获利能力判断递延税项资产的可回收性时，应考虑未处置的不良贷款，使仍有大量坏帐的银行资本充足率应被严格评估。