公允價(jià)值計(jì)量對(duì)我國(guó)商業(yè)銀行會(huì)計(jì)的影響與對(duì)策研究.pdf

1、山西財(cái)經(jīng)大學(xué)碩士學(xué)位論文公允價(jià)值計(jì)量對(duì)我國(guó)商業(yè)銀行會(huì)計(jì)的影響與對(duì)策研究姓名：何偉申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：李端生2011-03-15公允價(jià)值計(jì)量對(duì)我國(guó)商業(yè)銀行會(huì)計(jì)的影響與對(duì)策研究 4ABSTRACT On February 15， 2006， Ministry of Finance issued in 1 basic maxim and 38 concrete criteria，includi

2、ng four items with Commercial bank related，respectively is: “business accounting criterion 22nd: Financial instruments confirmation and measurement“， “business accounting criterion 23rd: Monetary asse

3、ts shift“， “business accounting criterion 24th: Hedge“， “business accounting criterion 37th: Financial instruments list under“. The new accounting standards and the original criterion biggest diff

4、erent are the sound value introductions， this will bring the unprecedented influence to Our country Banking industry. Banks and banking supervision suspected on the reliability of fair value an

5、d worried about the volatility of financial Position and operating performance arising on the use of fair value would threat the stability of financial system. in 2007 erupts the loan crisis

6、advances the sound value the keenest struggle，the financial circles to seek the scapegoat to accuse the sound value is once more causes financial crisis's chief criminal， thus has initiated

7、 accountant about the sound value controversy. This financial crisis first affected the banking industry， and caused Europe and America many bank failures. The thorough analysis and the research

8、 sound value measurement to our country Commercial bank's influence and proposed that the corresponding strategy， regarding promotes our country money market long- term stability and advancement

9、 to have the suitable practical significance. This thesis mainly is the main purpose as normative research， this article explains the effect of the present new standards in China since the fai

10、r value measurement listed in the commercial bank usage，explore the problems involved，summarizes the experiences and lessons，and finally to key combination since the 1990s western developed country

11、 about fair value measurement for the banking industry， and discussion of the present opinions fair value measurement for the effect of commercial Banks in China and in the end is proposed o