Financial Administration and Bank Accounting and Audit

财务管理和银行会计与审计

• 批准号: 17530344
• 负责人: KOJIMA Takashi
• 金额: $ 1.77万
• 依托单位: Chuo University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2005
• 资助国家: 日本
• 起止时间: 2005 至 2007
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-17530344/
• 关键词: bank; charge off of loans; ALL; JICPA; financial inspection; Financial Inspection Manual; audit; 銀行監査; 銀行会計

1. The reason why the levels of allowance for loan losses (ALL) were lower than necessary until 1997 was unclarity of the standards for ALL promulgated by Ministry of Finance.2. It is difficult to conclude that accounting standards existed to determine the appropriate amount of allowance for loan losses to be provided by banks for the period ended March 31, 19983. It has become clear that the audit results by Certified Public Accountants (CPAs) can be denied by Financial Service Agency(FSA)because FAS is the regulatory agency of CPAs.4. The contents of "Joint Policy" issued by the US banking regulators in 2006 are essentially the same as those of "Joint Interagency Letter to Financial Institutions" issued in 1997.5. Pronouncements of the Japanese Institute of Certified Public Accountants (JICPA) are affected by Financial Revitalization Program and are not theoretical in accounting sense.6. The term "adequate" used on the Financial Inspection Manual may lead to the overstatement of allowance for loan losses.7. From considerations of UFJ's case we concluded that ALL is determined by FSA and audits of CPAs are easily denied.8. Researches on financial inspection and audit of accounting for deferred tax and failure of the jusen housing loan companies are necessary.

1. 直到1997年，贷款损失准备金（ALL）水平低于必要水平的原因是财政部颁布的贷款损失准备金标准不明确。 2．很难断定是否存在会计准则来确定截至 19983 年 3 月 31 日期间银行应提供的贷款损失准备金的适当金额。很明显，注册会计师 (CPA) 的审计结果可能会被金融服务局 (FSA) 拒绝，因为 FAS 是注册会计师的监管机构。 4。美国银行业监管机构2006年发布的《联合政策》内容与1997.5年发布的《致金融机构的联合跨部门信函》内容基本相同。日本注册会计师协会（JICPA）的公告受到金融振兴计划的影响，不具有会计意义上的理论性。6． 《财务检查手册》中使用的“充足”一词可能导致贷款损失准备金的高估。7．从UFJ案例的考虑我们得出结论：ALL是由FSA决定的，注册会计师的审计很容易被拒绝。8．对聚森住房贷款公司递延税款和倒闭的财务检查和会计审计进行研究是十分必要的。

项目成果

Inspection of Banks by Banking Supervisors and Audits of Banks : A Case of Ashikaga Bank

银行监管者对银行的检查和银行审计：以足利银行为例

• 发表时间: 2006
• 期刊: The Accounting Research No. 49
• 作者: Takashi;Kojima
• 通讯作者: Kojima

銀行の不良債権処理に関する会計基準の変遷-昭和55年から平成7年まで-

银行处置不良贷款会计准则的变化 - 1980年至1995年 -

• 发表时间: 2008
• 期刊: 商学論纂 第49巻3・4号
• 作者: 児嶋 隆

日本長期信用銀行の会計処理をめぐる刑事裁判と民事訴訟の考察

关于日本长期信贷银行会计处理的刑事审判和民事诉讼的审议

• 发表时间: 2007
• 期刊: 企業研究 第10号
• 作者: Takashi;Kojima;児嶋 隆;児嶋 隆
• 通讯作者: 児嶋 隆

Comparison among Two Criminal Actions and a Civil Lawsuit concerning the Accounting by Long-Term Credit Bank of Japan

日本长期信贷银行会计两起刑事诉讼与民事诉讼的比较

• 发表时间: 2007
• 期刊: Chuo Business Review No. 10
• 作者: Takashi;Kojima
• 通讯作者: Kojima

A History of Accounting Standards for Bad Debts of Banks : 1980-1995

银行坏账会计准则的历史：1980-1995

• 发表时间: 2008
• 期刊: The Journal of Commerce Vol. 49, No. 3-4
• 作者: Takashi;Kojima
• 通讯作者: Kojima