金融工具会计准则对我国银行业金融机构影响及对策研究
本站原创 论文中文摘要：2006年2月15日,财政部发布了与我国经济发展进程相适应、与国际财务报告准则趋同白勺企业会计准则体系,这一举措有利于我国完善市场经济体制,提高对外开放水平。在新企业会计准则体系38项具体准则中,有四项涉及金融工具白勺会计准则,对我国银行业金融机构将会产生深远影响。如何准确理解金融工具会计准则白勺科学内涵,积极采取应对措施迎接挑战,是本文所探讨白勺主要问题。全文分为四个部分,第一部分,新企业会计准则概述,简要介绍新企业会计准则出台白勺背景及其主要创新;第二部分,金融工具会计准则白勺主要突破,主要介绍金融工具会计准则相较以往会计准则、金融企业会计制度所取得白勺发展;第三部分,分析金融工具会计准则对我国银行业金融机构白勺影响,包括积极影响和带来白勺挑战;第四部分,对银行业金融机构如何有效执行金融工具会计准则提出应对措施和建议
Abstract（英文摘要）：www.328tibet.cn With the development of Chinese market economy and the faster process of global economy integration, it is necessary to establish high quality accounting standards system in accordance with international common practices; The regulation of management of businesses, international trade and investment involves the international commercial language---business accounting standards. On Feb.15th, 2006, China Ministry of Finance introduces the new business accounting standards. The new standards are brought in line with the International Accounting Standards and will play an important part in improving socialist market economic system, accelerating openness to the outside world and fostering integration with global economy.The new business accounting standards consist of a basic rule, 38 material rules and an application guide. And among 38 material rules, there are 4 material rules especially involved in financial instruments, called financial instrument accounting standards by our country’s accounting community. The financial instrument accounting standards help our country’s banking financial institutions to improve management, broaden operation and take a road to internationalization. However, our country’s banking financial institutions will face the challenge of the complexity and specialization of the financial instrument accounting standards. The main purpose of my essay is to discuss for our country’s banking financial institutions how to promote overall internationalization of accounting standards, to improve accounting management level and to achieve stable practice.This essay contains four parts.The first part is A General Overview of the New Business Accounting Standards. For the first time, the new business accounting standards he established a comparably unified and organic accounting standards system and realized the material uniformity with the international financial reporting standards. First, the new business accounting standards he its own historical background and are of real significance. An accepted, unified and scientific set of accounting standards is a must for china to get the perfect market economy status and to get involved in integration of internal economy. To a certain degree, the accounting standards in accordance with international common practices, will promote comprehensive implement of our country’s Bring in and Going out strategy. Second, the new business accounting standards are logical and innovative. They are consisted of three parts, which are detailed outlined. Moreover, based on international common practice, in line with fundamental realities of our country, the new business accounting standards are great innovations in the objective of the financial report and the quality requirements of accounting.The Second Part is The Main Breakthrough of Financial Instrument Accounting Standards. The financial instrument accounting standards are the most complex part in new business accounting standards which make great changes in our country’s accounting principles, accounting cost-recording basis, accounting reporting and accounting elements.1. The introduction of the concept of financial instrument offers theoretical basis for classification and identification and measurement of financial assets and liabilities.2. Financial assets and liabilities are classified and measured, according to the intent and capability to hold financial instruments. This method helps to prevent businesses to adjust their period profit by regrouping financial assets (financial liabilities).3. The introduction of the measurement property of fair value promotes the correlation of accounting information.4. The derivative financial instruments are shifted from off-balance sheet to balance sheet, which helps to enhance risk awareness and to oid risk accumulation.5. To make the financial assets depreciation reserve by means of the discount cash flow method helps the real reflection of assets value.6. The latest addition of the content of hedge provides the operating rules to put the derivative financial instruments into the balance sheet.Therefore, the financial instrument accounting standards not only fill a gap in our country’s original accounting standards system but also provide a complete guide for the businesses’accounting treatment of financial instruments.The Third Part is The Effect of the Financial Instrument Accounting Standards on Our Country’s Banking Financial Institutions. The letter and the spirit of financial instrument accounting standards mean a lot to our country’s banking financial institutions. There are following good points:1.The financial instrument accounting standards help to adopt the concept of the balance sheet, to encourage the managers to pursue not short-term profit but sustainable development.2.The financial instrument accounting standards emphasize the correlation and utility of accounting information and help to meet the requirements that accounting information be authentic and fair; The new standards stress the principles of sufficient-disclosure, with the aim to protect the investors’and the public’s right to know and to enhance the credibility of banking financial institutions.3.The financial instrument accounting standards push banking financial institutions to promote their operation and risk management systems and to keep sustainable operation.On the other hand, there are some challenges:1. The financial instrument accounting standards are too complicated to for banking practitioners to master.2. It is hard to acquire and apply fair value; The impact of subjective factors may results in the uncertainty of banking financial institutions’fiscal position and operating results.3. The effect of financial instruments accounting standards on banks’capital adequacy rate poses a new problem in commercial banks’capital management.Our country’s banking financial institutions may adopt the new business accounting standards group after group at different times. Due to the schedule of China Banking Regulatory Commission, the deadline is the year 2009. Therefore the time is pressing. The last part of the essay discusses for banking financial institutions how to grasp the opportunity, face the challenge and make better use of financial instrument accounting standards.The Fourth Part is Solutions for Effective Implementation of Financial Instrument Accounting Standards. These solutions include:1. To organize all-round and multi-level staff training and to help the staff to grasp the scientific meaning of financial instrument accounting standards and relevant concepts; to make enough preparation of manpower.2.To increase the input of technology and to build application system; to construct perfect infrastructure for the application of financial instrument accounting standards.3.To set up the sound risk management mechani to promote value-increase and core competitiveness; to establish effective mechani to apply financial instrument accounting standards.4.To enhance corporate governance to achieve effective control of accounting information disclosure; to build an environment for effective application of financial instrument accounting standards.5.To promote communication with peers and industry professionals to accumulate experience and to reduce cost; To locate the most appropriate way to traner from the original business accounting standards to the new ones; to improve the industry’ability to apply financial instrument accounting standards.
论文关键词： 金融工具会计准则；银行业金融机构；公允价值；套期会计；
Abstract（英文摘要）：www.328tibet.cn With the development of Chinese market economy and the faster process of global economy integration, it is necessary to establish high quality accounting standards system in accordance with international common practices; The regulation of management of businesses, international trade and investment involves the international commercial language---business accounting standards. On Feb.15th, 2006, China Ministry of Finance introduces the new business accounting standards. The new standards are brought in line with the International Accounting Standards and will play an important part in improving socialist market economic system, accelerating openness to the outside world and fostering integration with global economy.The new business accounting standards consist of a basic rule, 38 material rules and an application guide. And among 38 material rules, there are 4 material rules especially involved in financial instruments, called financial instrument accounting standards by our country’s accounting community. The financial instrument accounting standards help our country’s banking financial institutions to improve management, broaden operation and take a road to internationalization. However, our country’s banking financial institutions will face the challenge of the complexity and specialization of the financial instrument accounting standards. The main purpose of my essay is to discuss for our country’s banking financial institutions how to promote overall internationalization of accounting standards, to improve accounting management level and to achieve stable practice.This essay contains four parts.The first part is A General Overview of the New Business Accounting Standards. For the first time, the new business accounting standards he established a comparably unified and organic accounting standards system and realized the material uniformity with the international financial reporting standards. First, the new business accounting standards he its own historical background and are of real significance. An accepted, unified and scientific set of accounting standards is a must for china to get the perfect market economy status and to get involved in integration of internal economy. To a certain degree, the accounting standards in accordance with international common practices, will promote comprehensive implement of our country’s Bring in and Going out strategy. Second, the new business accounting standards are logical and innovative. They are consisted of three parts, which are detailed outlined. Moreover, based on international common practice, in line with fundamental realities of our country, the new business accounting standards are great innovations in the objective of the financial report and the quality requirements of accounting.The Second Part is The Main Breakthrough of Financial Instrument Accounting Standards. The financial instrument accounting standards are the most complex part in new business accounting standards which make great changes in our country’s accounting principles, accounting cost-recording basis, accounting reporting and accounting elements.1. The introduction of the concept of financial instrument offers theoretical basis for classification and identification and measurement of financial assets and liabilities.2. Financial assets and liabilities are classified and measured, according to the intent and capability to hold financial instruments. This method helps to prevent businesses to adjust their period profit by regrouping financial assets (financial liabilities).3. The introduction of the measurement property of fair value promotes the correlation of accounting information.4. The derivative financial instruments are shifted from off-balance sheet to balance sheet, which helps to enhance risk awareness and to oid risk accumulation.5. To make the financial assets depreciation reserve by means of the discount cash flow method helps the real reflection of assets value.6. The latest addition of the content of hedge provides the operating rules to put the derivative financial instruments into the balance sheet.Therefore, the financial instrument accounting standards not only fill a gap in our country’s original accounting standards system but also provide a complete guide for the businesses’accounting treatment of financial instruments.The Third Part is The Effect of the Financial Instrument Accounting Standards on Our Country’s Banking Financial Institutions. The letter and the spirit of financial instrument accounting standards mean a lot to our country’s banking financial institutions. There are following good points:1.The financial instrument accounting standards help to adopt the concept of the balance sheet, to encourage the managers to pursue not short-term profit but sustainable development.2.The financial instrument accounting standards emphasize the correlation and utility of accounting information and help to meet the requirements that accounting information be authentic and fair; The new standards stress the principles of sufficient-disclosure, with the aim to protect the investors’and the public’s right to know and to enhance the credibility of banking financial institutions.3.The financial instrument accounting standards push banking financial institutions to promote their operation and risk management systems and to keep sustainable operation.On the other hand, there are some challenges:1. The financial instrument accounting standards are too complicated to for banking practitioners to master.2. It is hard to acquire and apply fair value; The impact of subjective factors may results in the uncertainty of banking financial institutions’fiscal position and operating results.3. The effect of financial instruments accounting standards on banks’capital adequacy rate poses a new problem in commercial banks’capital management.Our country’s banking financial institutions may adopt the new business accounting standards group after group at different times. Due to the schedule of China Banking Regulatory Commission, the deadline is the year 2009. Therefore the time is pressing. The last part of the essay discusses for banking financial institutions how to grasp the opportunity, face the challenge and make better use of financial instrument accounting standards.The Fourth Part is Solutions for Effective Implementation of Financial Instrument Accounting Standards. These solutions include:1. To organize all-round and multi-level staff training and to help the staff to grasp the scientific meaning of financial instrument accounting standards and relevant concepts; to make enough preparation of manpower.2.To increase the input of technology and to build application system; to construct perfect infrastructure for the application of financial instrument accounting standards.3.To set up the sound risk management mechani to promote value-increase and core competitiveness; to establish effective mechani to apply financial instrument accounting standards.4.To enhance corporate governance to achieve effective control of accounting information disclosure; to build an environment for effective application of financial instrument accounting standards.5.To promote communication with peers and industry professionals to accumulate experience and to reduce cost; To locate the most appropriate way to traner from the original business accounting standards to the new ones; to improve the industry’ability to apply financial instrument accounting standards.
论文关键词： 金融工具会计准则；银行业金融机构；公允价值；套期会计；