公允价值对银行信息披露的影响.docVIP

公允价值对银行信息披露的影响 ——文献综述及研究思路 [内容摘要] 20 世纪 70、80 年代以来，随着布雷顿森林体系的解体，在浮动汇率取代固定汇率和金融自由化的强烈冲击下，金融市场中的风险和不确定性急剧增加。国际上对规避风险的需求不断加大，使得金融工具便由此产生并迅猛发展。 随着金融工具的发展，也使得公允价值也越来越被重视，公允价值因其无可替代的优势在国际上逐渐得到关注和推崇。国际会计准则和发达国家的会计准则中都相继引入了公允价值，并认为公允价值是金融工具最相关的计量属性。 我国财政部于2006年2月发布的新会计准则中，公允价值的引入成为一大亮点，尤其是在金融工具会计中的全面应用体现了我国金融工具会计核算与国际准则及发达国家的趋同，为我国金融业加强对金融工具的会计核算，更好规避金融风险和参与国际资本市场打下良好基础。 公允价值的使用有利于将金融工具从表外移入表内，对我国上市银行的会计报表信息披露的变革具有重要的意义。公允价值计量属性在银行业的广泛应用，给商业银行带来了制度上和内部操作上的多层次变革。 [关键词] 公允价值；金融工具；上市银行；金融危机 [ABSTRACT] Since 1970s, with the disaggregation of Bretton Wood Monetary System, exchange rate system replaced fixed exchange rate system and the others, risk and fluctuation in financial market have sharply increased. The economy faces the increasing risk of loss by the complex and volatile market environment , and international has demands for increased risk. With the globalization of economy development, fair value also is taken seriously more and more，fair value because of its no insteadable advantages in international gradually getting attention and canonization. International accounting standards and developed countries have introduced in Fair value one after another，and believe that Fair value is the most relevant measurement of Financial Instruments . Chinas Ministry of Finance in February 2006 issued by the new accounting standards，the introduction of Fair value is a major bright spotespecially in the financial instruments accounting, it reflected the convergence of accounting for financial instruments between China and international developed countries, For our country to strengthen the accounting for financial instruments in financial sector，and better to avoid financial risks and participate in the international capital market and lay a sound foundation. Fair value in financial instruments in favor of the move from the sheet list on China’ s listed banks to disclose the accounting statements of changes in Information of great significance. Fair value measurement attribute a w