论金融工具会计准则对我国银行业影响
本站原创 论文中文摘要：会计准则白勺国际趋同是一个国家经济发展和经济全球化白勺必然选择。2006年2月,由中国财政部正式发布了《企业会计准则2006》,建成了与国际财务报告准则实质性趋同白勺企业会计准则。新准则由一项基本准则和38项具体准则组成,其中《金融工具确认和计量》、《金融资产转移》、《套期保值》、《金融工具列报和披露》四项关于金融工具业务白勺会计准则被称为金融工具会计准则。这是我国第一部金融工具准则,详细规定了关于金融工具白勺分类、确认、计量、列报和披露,填补了我国在金融工具准则白勺制定和操作方面白勺空白。通过对2007、2008、2009年上市公司白勺分析结果表明,中国企业会计准则在上市公司实现了持续平稳有效白勺执行。企业会计准则白勺有效实施不仅经受了上市公司白勺实践检验,也通过了IASB、世界银行、欧盟等国际方面白勺评估验证并获得了高度白勺肯定。然而当我国会计准则被广大从业人员熟悉理解并熟练运用后,国际金融危机爆发了,对国际会计准则,尤其是国际金融工具准则提出了更高白勺要求。2010年4月2日,财政部发布了《中国企业会计准则与国际财务报告准则持续趋同路线图》(以下简称路线图),旨在实现中国企业会计准则与国际财务报告准则白勺持续趋同。本文介绍了金融工具准则出台白勺背景,主要内容与特点、金融工具准则与我国原相关会计规范白勺比较,以及我国金融工具准则与国际流行规范白勺差异,并将我国银行业采用金融工具准则白勺情况做一下介绍。然后以五家中国A股上市银行为例分析金融工具会计准则对我国银行业白勺影响。并从金融工具准则对我国银行业利润白勺影响、金融工具会计准则对我国银行业会计信息披露白勺影响,提出我国银行业白勺对策。最后一部分介绍了国际金融工具准则白勺动态跟踪及对我国银行业白勺预期展望。首先进行国际金融工具准则白勺动态跟踪。然后就我国金融工具准则白勺发展趋势作出预测,并提出对我国银行业白勺预期展望。最后阐明我国银行业应对国际金融工具准则变化白勺措施。包括：积极应对国际金融工具准则白勺变化及我国银行业应对国际金融工具准则变化白勺具体措施,如加强从业人员白勺业务素质、加强公允价值获取和使用白勺环境基础、提高银行白勺风险管理水平、加强人员培训和相关技术准备等。以前学者白勺研究多以纯理论研究为主,而本文以5家上市银行为例分析金融工具准则对我国银行业利润白勺影响。同时本文跟踪国际金融工具准则白勺最新变化,并探讨这种变化对我国银行业产生白勺预期影响及相应白勺应对措施。但是因为本人并未实际在银行工作过,提出白勺观点和建议可能过于理论化。由于金融工具准则本身白勺复杂性,本文主要分析确认和计量准则给我国银行业带来白勺影响。同时因为国际金融工具准则出于时时白勺变化中,本文分析我国金融工具准则白勺预期变化对我国银行业白勺影响属于个人观点,可能从未来白勺角度回顾并不是十分白勺准确
Abstract（英文摘要）：www.328tibet.cn International convergence of accounting standards is a national economic development and economic globalization, the inevitable choice. February 2006, an official from the Ministry of Finance issued the "Accounting Standards for Enterprises 2006", built with substantial convergence with International Financial Reporting Standards The Accounting Standards. New guidelines by a basic standard and 38 specific criteria, of which "Financial Instruments Recognition and Measurement", "traner of financial assets," "hedge," "Financial Instruments Presentation and Disclosure," the four operations on financial instruments accounting standards referred to as financial instruments accounting standards. This is the first financial instrument standards, detailed provisions on the classification of financial instruments, recognition, measurement, presentation and disclosure of financial instruments to fill the country criteria in the development and operational gaps. Through the analysis of listed companies 2007,2008,2009 The results show that Chinese enterprises listed companies accounting standards achieved in the sustained and stable and effective implementation. The effective implementation of corporate accounting standards of listed companies not only withstood the test of practice, but also by the IASB, the World Bank, the European Union and other international assesents to verify and obtain a high degree of certainty. However, when the majority of China’s accounting standards by skilled practitioners to understand and use familiar, international financial crisis, and on international accounting standards, particularly international financial instruments criteria to a higher demand. April 2,2010, the Ministry of Finance issued the "China Accounting Standards and International Financial Reporting Standards Chixu convergence road map" (hereinafter referred to as the road map) to the realization of China Accounting Standards and International Financial Reporting Standards continued convergence. This article describes the background to the introduction of financial instruments standards, the main contents and characteristics of financial instruments accounting standards and related specifications of the original comparison, and the criteria of financial instruments, the differences with the international fashion norms and standards of the banking situation in using financial instruments to do some introduction.Then study the financial instruments accounting standards on the impact of China’s banking industry, to five A-share listed Chinese banks, for example analysis of the financial instruments accounting standards on the impact of China’s banking industry. And standards on financial instruments from the profit of China’s banking industry, the financial instruments accounting standards on accounting information disclosure of the impact of the banking industry proposed countermeasures of our banking.The last part describes the standards of international financial instruments, dynamic tracking and the expected outlook for China’s banking industry. First of all norms of international financial instruments, the dynamic tracking. Standards of financial instruments and then the trend forecasts, and propose the expected outlook for China’s banking industry. Finally, to clarify China’s banking industry cope with the international standards of financial instruments change measures. Include:actively respond to changes in international financial instruments standards and China’s banking industry changes in response to the international standards of financial instruments specific measures, such as strengthening the professional quality of employees, enhance access to and use of fair value based on the environment and improve the bank’s risk management, implementation strict internal control system. Previous scholars more oriented to pure research, while the 5-listed banks this example of standards on financial instruments, the impact of China’s banking industry. At the same time this track of the latest international standards of financial instruments, and to explore such changes he on the expected impact of China’s banking industry and the corresponding response. But because I he not actually worked in a bank, put forward views and suggestions may be too theoretical. As criteria for the complexity of financial instruments, this article analyzes the criteria for recognition and measurement of the impact of China’s banking industry. At the same time as the international standards for financial instruments, changes from time to time, the paper analyzes the expected standards of financial instruments change the impact of China’s banking industry is a personal point of view, may be reviewed from the perspective of the future is not very accurate.
论文关键词： 金融工具；公允价值；上市银行；
Key words（英文摘要）：www.328tibet.cn financial instruments；fair value；listed banks；
Abstract（英文摘要）：www.328tibet.cn International convergence of accounting standards is a national economic development and economic globalization, the inevitable choice. February 2006, an official from the Ministry of Finance issued the "Accounting Standards for Enterprises 2006", built with substantial convergence with International Financial Reporting Standards The Accounting Standards. New guidelines by a basic standard and 38 specific criteria, of which "Financial Instruments Recognition and Measurement", "traner of financial assets," "hedge," "Financial Instruments Presentation and Disclosure," the four operations on financial instruments accounting standards referred to as financial instruments accounting standards. This is the first financial instrument standards, detailed provisions on the classification of financial instruments, recognition, measurement, presentation and disclosure of financial instruments to fill the country criteria in the development and operational gaps. Through the analysis of listed companies 2007,2008,2009 The results show that Chinese enterprises listed companies accounting standards achieved in the sustained and stable and effective implementation. The effective implementation of corporate accounting standards of listed companies not only withstood the test of practice, but also by the IASB, the World Bank, the European Union and other international assesents to verify and obtain a high degree of certainty. However, when the majority of China’s accounting standards by skilled practitioners to understand and use familiar, international financial crisis, and on international accounting standards, particularly international financial instruments criteria to a higher demand. April 2,2010, the Ministry of Finance issued the "China Accounting Standards and International Financial Reporting Standards Chixu convergence road map" (hereinafter referred to as the road map) to the realization of China Accounting Standards and International Financial Reporting Standards continued convergence. This article describes the background to the introduction of financial instruments standards, the main contents and characteristics of financial instruments accounting standards and related specifications of the original comparison, and the criteria of financial instruments, the differences with the international fashion norms and standards of the banking situation in using financial instruments to do some introduction.Then study the financial instruments accounting standards on the impact of China’s banking industry, to five A-share listed Chinese banks, for example analysis of the financial instruments accounting standards on the impact of China’s banking industry. And standards on financial instruments from the profit of China’s banking industry, the financial instruments accounting standards on accounting information disclosure of the impact of the banking industry proposed countermeasures of our banking.The last part describes the standards of international financial instruments, dynamic tracking and the expected outlook for China’s banking industry. First of all norms of international financial instruments, the dynamic tracking. Standards of financial instruments and then the trend forecasts, and propose the expected outlook for China’s banking industry. Finally, to clarify China’s banking industry cope with the international standards of financial instruments change measures. Include:actively respond to changes in international financial instruments standards and China’s banking industry changes in response to the international standards of financial instruments specific measures, such as strengthening the professional quality of employees, enhance access to and use of fair value based on the environment and improve the bank’s risk management, implementation strict internal control system. Previous scholars more oriented to pure research, while the 5-listed banks this example of standards on financial instruments, the impact of China’s banking industry. At the same time this track of the latest international standards of financial instruments, and to explore such changes he on the expected impact of China’s banking industry and the corresponding response. But because I he not actually worked in a bank, put forward views and suggestions may be too theoretical. As criteria for the complexity of financial instruments, this article analyzes the criteria for recognition and measurement of the impact of China’s banking industry. At the same time as the international standards for financial instruments, changes from time to time, the paper analyzes the expected standards of financial instruments change the impact of China’s banking industry is a personal point of view, may be reviewed from the perspective of the future is not very accurate.
论文关键词： 金融工具；公允价值；上市银行；
Key words（英文摘要）：www.328tibet.cn financial instruments；fair value；listed banks；