新金融工具会计准则对我国商业银行的影响研究.docxVIP

摘 要 2017年4月，我国对金融会计准则进行了发布，其于2018年开始正式实施。在该文中，主要对会计准则内容发生的一些变化进行具体的对比分析，尤其针对计量法的变化、资产减值的确认、会计处理方法的转变等进行具体的分析，如计量方法由“四分类法”发展至如今的“三分类法”，会计处理方法由“已发生损失法”到如今的“预期信用损失法”这些准则的转变对我国银行金融产生的一系列的影响进行具体的探究分析，促进我国金融行业的发展。 根据相关研究可以得知，新会计准则的出台，使得新的分类以及计量标准在一定程度上提高了分类的效率以及逻辑性，并降低了一些牵头企业获取的中间利益。对于金融资产减值而言，打破了传统的“已发生损失法”的会计处理方法，建立了新的“预期信用损失法”，新的会计处理方法其具有较强的前瞻性，对商业银行的收益，资本充足指数，产品价格，信息的可比性和模型的建立具有重大影响。在一般套期会计方面，，IFRS 9采用了基于原则的方法，以使财务报告与风险管理实践更加紧密地联系在一起。 在该文研究中，选择招商银行作为案例进行具体的研究，对其准则的具体实施效果进行概括，并利用该银行近期的财务报表等相关数据，探究新准则实施的效果。同时，对新准则、财务报告的质量以及业务管理影响的各个方面进行具体的分析。最后，从应对策略和发展策略的角度，对如何在中国银行业实施和实施新标准提出了建议。 关键词：金融工具；资产分类与计量；资产减值；商业银行 Abstract In April 2017, China issued the Financial Accounting Standards, which began to be formally implemented in 2018. In this article, it mainly conducts a specific comparative analysis of some changes in accounting standards, especially for changes in measurement methods, confirmation of asset impairments, changes in accounting treatment methods, etc. The law has evolved into todays triple classification, and the changes in accounting treatment methods from the incurred loss method to todays expected credit loss method have a specific exploration and analysis of the series of impacts on Chinas bank finance. To promote the development of Chinas financial industry. According to relevant research, the introduction of the new accounting standards has made the new classification and measurement standards improve the efficiency and logic of classification to a certain extent, and reduce the intermediate benefits obtained by some leading companies. For the impairment of financial assets, the traditional incurred loss method accounting treatment method has been broken, and a new expected credit loss method has been established. The new accounting treatment method has a strong forward-looking effect on commercial banks. Income, capital adequacy index, product prices, comparability of information and model building have a significant impact. For general hedge accou