毕业设计（论文）--公允价值的运用对上市银行的影响.docVIP

本科生毕业论文 公允价值的运用对上市银行的影响——以中国工商银行为例 院系名称 会计学院 姓名 号 专业 指导教师 摘 要 2006年，我国财政部颁布的新企业会计准则在许多方面发生了变动，其中重新引入公允价值计量是最大的亮点。这种计量模式对我国上市公司带来的影响是毋庸置疑的。金融工具是应用公允价值计量的主要方面，然而对于采用公允价值计量的金融工具来说，银行业对于这一挑战无疑面临的难度是最大的。因而对于我国公允价值计量进行研究，上市商业银行是比较有代表性的。2007年次贷危机对全球金融业造成了巨大冲击导致大范围银行倒闭，使得公允价值会计在银行业的应用问题再次成为人们关注的焦点。 本文基于这个背景，结合上市银行的代表性问题：受公允价值的影响上市商业银行对财务报告会产生什么样的影响?采用公允价值计量模式的局限性有哪些?在我国市场经济并不十分完善的环境下应当怎样对公允价值进行推广?带着对这些问题的思考，在文章中进行了分析研究。以新会计准则为依据，结合一个实际案例:“中国工商银行股份有限公司”作为研究对象，按照“案例研究——分析问题——提出对策”的思路，通过对其财务报告中的相关项目进行深入的比较分析，分别从会计政策和财务业绩的角度来揭示公允价值计量对我国上市银行造成的具体影响，最后再回归到制度层面进行探讨，针对我国目前公允价值运用过程中面临的种种问题，提出一些意见，期望未来公允价值计量在我国的银行业中能够获得更多的认同与运用。 关键词：新会计准则，公允价值，上市银行 Abstract In 2006, Chinas Ministry of Finance issued the new accounting standards for enterprises in many ways changed again, which introduced the measurement of fair value is the biggest bright spot. This measurement model on Chinas listed companies the impact is beyond doubt. Financial instruments is the application of fair value measurement the main aspects, but for the use of fair value of financial instruments, banking industry for the challenge facing difficulty is the greatest. Thus for our country fair value measurement study, listed commercial banks is more representative. The 2007 subprime crisis on the global financial industry has brought tremendous impact led to widespread bank failures, the fair value accounting application in banking problems once again become the focus of attention. Based on this background, combined with the listed bank representative problem by fair value: the influence of listed commercial banks in financial report will produce what kind of effect? The use of fair value measurement model limitations which to have? The market economy in our country is not very perfect environment should be how to fair value with promotion? Reflections on these issues, the article undertook analytic study. In the new accounting standards as the basis, combined with an actual case: ICBC Company Limited as the research obj