新金融工具准则下预期信用损失的模型优化与风险管理——以融资租赁行业为例  

Model Optimization and Risk Management of Expected Credit Loss under the New Financial Instruments Guidelines--A Case Study of the Leasing Industry

作　　者：石凇川 Shi Songchuan(Yinxin Asset Appraisal Co.,Ltd.,Shanghai 200001)

机构地区：[1]银信资产评估有限公司,上海200001

出　　处：《中国资产评估》2025年第2期41-47,共7页Appraisal Journal of China

摘　　要：在《企业会计准则第22号——金融工具确认和计量》(简称新金融工具准则)要求下,计量金融减值时采用预期信用损失模型计提,非上市企业从2021年起开始执行。理论具有专业性及复杂的统计理论背景,通过构建评估体系,本文优化了ECL模型,特别是三阶段模型的适用性问题,提出了适应融资租赁业务特性的风险管理策略。研究基于Z公司案例,实证分析了不同阶段的减值比例,验证了ECL方法在风险预测上的优势。文章最后指出了实施过程中的挑战,针对内审及监管关切的问题进行分析,并建议融资租赁公司采用科学数据管理和先进评估模型,以提高ECL评估的准确性和效率。Under the“Enterprise Accounting Standard No.22-Financial Instruments Recognition and Measurement”(referred to as the New Financial Instruments Guidelines),the expected credit loss(ECL)model is used for the measurement of financial impairments,which is mandatory for non-listed companies starting from 2021.The theoretical framework is highly professional with a complex statistical background.By constructing an evaluation system,this paper optimizes the ECL model,especially addressing the applicability of the three-stage model,and proposes risk management strategies suited to the characteristics of the leasing industry.Based on a case study of Company Z,the paper empirically analyzes impairment ratios at different stages and validates the advantages of the ECL method in risk prediction.The paper concludes by highlighting the challenges encountered during implementation,analyzing issues raised by internal audits and regulatory concerns,and suggests that leasing companies adopt scientific data management and advanced evaluation models to improve the accuracy and efficiency of ECL assessments.

关 键 词：融资租赁 预期信用损失 减值准备 资产评估 

分 类 号：F230[经济管理—会计学] F83[经济管理—国民经济]