Study On The Financial Products Accounting Treatment Of Listed Commercial Banks

With the rapid development of financial market,the scale of financial product is growing and the business model is innovating.It is a higher requirement and challenge in the aspects of accounting treatment,information disclosure,risk controlling,financial supervision and market execution environment of bank financial products.However,the pace of innovation and development of bank finance business is far more than the update of accounting standards and regulatory policies.The structure of financial product is complex,and the operation is cumbersome and risky,which brings a series of problems for the practical work of accounting treatment and the Regulatory regulation.Therefore,the development status of financial products,the problems existed in accounting treatment,the impacts or risks caused,and the better solutions for these problems have become hot issues that needs to be solved urgently.At the same time,there just are some practical workers who make a brief introduction and discussion on the accounting treatment of financial products.The academic research on the accounting treatment of financial products is few and lacks a comprehensive and systematic explanation.Therefore,this paper hopes to deal with the problem about accounting treatment of financial products through theoretical research and practical data analysis,and put forward targeted improvements to provide some helps in regulating the bank accounting treatment.The paper use the combination method of normative research and statistical description.First of all,it introduces definition,classification and operation mode of bank financial products by reading the domestic and foreign research literature.Then make a systematically and quantitatively analysis for the annual financial reports of 24 A-share listed banks,and comprehensively summarize the accounting treatment of financial products.And then reveal some problems,which include that the choice about bank accounting policy is too free,the accounting confirmation is casual,the accounting measurement mode is confusing,the information disclosure level is low and so on.This paper puts forward the corresponding improvement countermeasures for the existing problems.And it makes some suggestions from the perfects of improving accounting standards,and strength supervision to improve the bank financial environment,to promote the healthy development and transformation of financial business.Finally,it comes to some conclusions that the banks should regulate themselves of improper accounting treatment,and the standard-setting institutions and regulatory institution should adjust and fix the policy and regulations in time to provide a good standard system and policy enforcement environment for bank financial business.The innovation of this paper is making a systematic analysis and research of financial products from the whole accounting process of confirmation,measurement,presentation and disclosure,which forms a rigorous and comprehensive financial accounting system.And then it accurately and comprehensively describes the latest market development status and existing problems of financial products.What's more,it put forward new ideas to solve the accounting treatment problems,which will enrich the literature research on accounting treatment of financial products and provide some theoretical reference for other scholars' research.At the same time,it can provide theoretical reference for improving accounting standards and regulatory system,and it has a good guiding significance to improve the accounting treatment of bank financial business.Therefore,the research of this paper not only conforms to the endogenous demand of financial products' healthy development,but also has important theoretical value and practical significance.