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

Accounting Research about Bad Loan in Japanese Bank

日本银行不良贷款会计研究

基本信息

批准号：
11630146
负责人：
HOSHINO Ichiro
金额：
$ 1.02万
依托单位：
Shinshu University
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

This research focused on disposal of problem loans, based on Financial Revitalization Law, that Japanese main banks have and then analyzed Japanese main bank system and an interlocking shareholding among banks and companies. Specific research results are as follows. First, an extraordinary loss that problem loans have can be theoretically justified to write down under generally accepted accounting principles in Japan. Second, implications of the main bank system were examined. When the system was regarded as the monitoring and governance system to discipline Japanese companies, to value stocks that have contributions to maintaining the main bank system among the companies challenges researchers and analysts. Third, the effects of the problem loans based on Financial Revitalization Law on a way to estimate allowances in the pursuit of improvement of asset quality that the banks have were analyzed as current accounting case studies. Forth, a relation ship between the deregulation to the … More banks and accounting system in Japan was examined. Focusing on evaluation issues of marketable stocks, I concluded that the more efficient Japanese capital market was, the more important adequate accounting disclosure. This improvement of accounting disclosure rules will further contribute to keep the efficient capital market in Japan. Fifth, economic consequences about mandated writing-off of real estate for sale were examined. This accounting procedure has not been effective yet, but a lot of companies adapted voluntarily the procedure as one of popular business practices. Finally, dysfunction of interlocking shareholding in terms of accounting evaluation issues was indicated. This unique system, i.e. interlocking shareholding among banks and companies, is valuing their stocks unfairly. This improvement would lead to the problem that an eclipse of its business custom and the appropriate operation of the capital market will challenge Japanese unique management strategies. For these reasons, these research results will further increase the need and interest of research. Less

本研究以日本主要银行基于《金融振兴法》的问题贷款处置为研究对象，分析了日本的主要银行制度和银行与公司相互关联的持股方式。具体研究成果如下。首先，根据日本公认的会计原则，问题贷款产生的异常损失在理论上是可以减记的。其次，考察了主要银行体系的影响。当该体系被视为约束日本公司的监控和治理体系时，对那些对维持公司中的主要银行体系做出贡献的股票进行估值，对研究人员和分析师提出了挑战。第三，以现行会计案例为例，分析了基于《金融振兴法》的问题贷款对银行追求资产质量改善的拨备估算方法的影响。第四，放松管制与…的关系对日本更多的银行和会计制度进行了审查。围绕上市股票的评估问题，笔者得出结论：日本资本市场越有效，充分的会计信息披露越重要。会计披露规则的这一改进将进一步有助于保持日本资本市场的高效。第五，考察了强制注销待售房地产的经济后果。这一会计程序尚未见效，但许多公司自愿将其作为一种流行的商业惯例。最后指出连锁持股在会计评价问题上的失灵。这种独特的制度，即银行和公司之间的连锁持股，正在对它们的股票进行不公平的估值。这一改进将导致一个问题，即其商业习惯的黯然失色和资本市场的适当运作将挑战日本独特的管理战略。基于这些原因，这些研究成果将进一步增加研究的需要和兴趣。较少