浅论金融工具公允价值计量对银行会计报表的影响

浅论金融工具公允价值计量对银行会计报表的影响(论文12000字)
摘    要
摘要中国财政部发布的会计准则趋同路线图，在强调整体趋同的方向发展的同时，也提出要考虑中国作为新兴市场经济体的现实，在这方面，范围和程度的公允价值就是最好的例子。仔细选择公允价值在我国的适用范围和收敛的程度，不影响会计信息质量的国际财务报告准则，应该是这些问题，应该在中国的公允价值会计发展的考虑。由于金融工具的复杂性和市场价格的变化，传统的历史成本计量已不能满足投资者的需要。
    然而，在2008次次贷危机中，公允价值计量对危机的出现和蔓延似乎起到推波助澜的作用，金融界一再指责。公允价值计量对金融业的影响是什么，以及未来是否应该继续使用？银行为代表，总结了相关的研究成果，并比较中美银行报表以便找到银行报表上的公允价值计量的影响，从而得出公允价值在银行有一定的影响，但在其先进的意义，更准确地反映银行的情况，我们应该促进公允价值计量。
关键词：公允价值；银行；金融工具；会计计量；会计准则

关键词： 公允价值，银行，金融工具，会计计量，会计准则

Shallow theory of fair value measurement of financial instruments of bank accounting statements
ABSTRACT
   China's Ministry of Finance issued accounting standards convergence roadmap in April 2010, emphasized in the overall convergence direction at the same time, also proposed to consider China as the reality of emerging market economies and, in this regard, the scope and extent of the fair value is the best example. Carefully choose the suitable range of fair value in our country and the degree of convergence, without sacrificing the quality of accounting information for the international financial reporting standards, should be those issues that should be considered in the development of China's fair value accounting.because of the complexity of financial instruments and the change of market price, the traditional historical cost measurement can not meet the needs of investors.
   However, in 2008 the subprime mortgage crisis, fair value measurement on the emergence and spread of the crisis seems to have played a role in adding fuel to the flames, the financial sector has repeatedly accused. What is the impact of fair value measurement on the financial sector, and whether it should continue to be used in the future? The bank as the representative, summarizes the related research results, and to compare Sino US bank statements in order to find the impact of fair value measurement on the bank statement, which concluded that the fair value has a certain influence on the bank, but in view of its advanced significance and to more accurately reflect the situation of the Bank and we should promote fair value measurement.

KEYWORDS：fair value，bank，financial instruments accounting measurement，accounting standards
 
目    录
1 背景文献综述及本文相关    1
1.1 选题背景    1
1.1.1 金融企业资产的特殊性    1
1.1.2 金融危机的爆发    2
1.1.3 金融工具会计准则的改动    2
1.2 相关文献综述    3
1.2.1 国内文献综述    3
1.2.2 国外文献综述    4
1.2.3 文献评述    4
1.3 本文着眼点及研究方法    5
2 理论依据    6
2.1 公允价值计量对银行报表信息披露的影响    6
2.1.1 公允价值计量的原理及积极影响    6
2.1.2 顺周期扩大效应    7
2.1.3 二级市场匮乏对估价的影响    8
2.2 历史成本计价对银行报表信息披露的影响    8
2.2.1 历史成本计价的基本原理及积极影响    9
2.2.2 资产负债反映不充分    9
3 对比研究    10
3.1 国内会计准则与国外准则的区别    10
3.1.1 公允价值在金融资产及负债上的运用    10
3.2 关于两家银行财务报表的具体比较    11
3.3 相关比例与比率分析    12
4 结论    14
4.1 公允价值计量对银行有一定影响    14
4.2 应当鼓励银行使用金融工具的公允价值计量    14
4.3 对于银行金融工具公允价值计量实践的具体建议    15
4.3.1 会计准则的制定应更多的考虑实际要求和条件    15
4.3.2 加大对金融行业监管，尤其是金融创新产品的监管    15
4.3.3 建立健全完善的市场机制    15
参考文献    16
后    记    17