浅论公允价值计量银行会计信息影响.docVIP

浅论公允价值计量对银行会计信息影响 Shallow theory of fair value impact on bank accounting information 摘　要：我国财政部在 2010 年 4 月发布了会计准则趋同路线图，在强调整体趋同方向的同时， 也提出要考虑我国作为新兴市场经济国家的现实情况和特点，在这方面，公允价值采用的范围和程度即是最好的例证。 慎重选择适合我国公允价值计量的范围和程度，不以牺牲会计信息质量来换取国际财务报告准则的趋同，应该是我国公允价值会计准则制定者应该考虑的问题。本文考察了公允价值计量，并分析其对银行业的影响，提出完善银行业公允价值计量的建议。 Pick to: the Treasury in April 2010, issued accounting standards convergence roadmap, emphasize the overall convergence direction at the same time, also want to consider China as an emerging market economy countries the reality of the situation and characteristics, in this respect, the fair value of the range and extent is the best example. Carefully choose to suit the range and degree of fair value in our country, not at the expense of the accounting information quality in exchange for international financial reporting standards convergence, should be the fair value accounting standards setters in our country should consider the problem. This paper examines the fair value measurement, and analyzes its influence on banking, suggest perfecting banking fair value measurement. 关键词：公允价值；会计计量；会计信息 Key words: fair value; Accounting measurement; The accounting information 一、前言 One, foreword 　　自上个世纪八十年代以来，金融市场以及金融机构的发展变化使得银行传统会计计量模式的缺陷暴露无遗，促使人们更加坚定地支持公允价值计量模式。首先，随着金融管制的放松以及由此引起的频繁不断的利率波动，利率风险日益成为银行以及其他金融机构关注的重要因素。其次，美国银行失败以及存款信用危机事件的不断涌现，使得提供关于银行资本状况的更为准确、更为及时的信息显得尤为重要。由于银行传统会计计量模式并没有反映银行所承受的利率风险，并且也不能有效防止旨在虚增银行资本的滥用会计行为的发生，因此，强烈支持采用公允价值计量的呼声越来越高。另外，银行在金融体系的角色变化也推动了公允价值计量的采用。许多银行从传统的贷款组合逐渐转向投资银行业务，并且像贷款这样的资产，传统上银行一般会持有至到期，但是，银行现在不断将其予以证券化，以便让其流通转让。 Since the eighty s, the development of financial markets and financial institutions change traditional accounting measurement model makes the flaws exposed, encourage more firmly in favor of fair value measurement model. First, as the relaxation in financial regulation, and the cause of frequent interest rate fluctuation, interest rate risk is increasingly becoming Banks and other financial institutions pay close attention to the im