信用风险缓释工具会计问题探讨

Research on the Credit Risk Mitigation Accounting

信用风险缓释工具是2010年中国银行间市场创新试点推出的信用风险管理工具,旨在将标的债务的信用风险剥离、定价,并将其转移给风险偏好投资者。信用风险缓释工具的交易有利于完善市场风险分担机制和防范系统风险,从而可以促进宏观金融平稳发展。信用风险缓释工具作为创新产品,尽管对其参与商、工具创设、产品交易、信息披露和风险管理等方面有较为明确的规范,但缺乏相关的会计信息列报规范。本文以国际财务报告准则和我国企业会计准则对金融工具的有关规定为基础,提出了完善我国信用风险缓释工具会计确认、计量与列报的路径。

Credit risk mitigation is a tool for credit risk management that launched in 2010 in the Chinese banking market. It sets prices for the credit risk of specified debts, transferring the risk to venture preferred investors. Thus, it develops the market risk-sharing mechanisms and prevents systemic risk, creating a stable environment for the development of macro-finance. As an innovative product, explicit specifications have been established in participating providers, tool creation and trading, information disclosure and risk management, but the reporting norms of the financial derivatives are unclear. This article proposes a way to improve the accounting system for credit risk mitigation based on relevant norms both at home and abroad.