2023年浅论公允价值计量对银行会计信息影响.doc

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 2023 年 4 月发布了会计准那么趋同路线图，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那么的趋同，应该是我国公允价值会计准那么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 2023, 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开展变化使得银行传统会计计量模式的缺陷暴露无遗，促使人们更加坚决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 important factors. Second, the us bank failures and the constantly emerging of the credit crisis, makes the offer on the condition of bank capital is more accurate and more timely information is particularly important. Due to the traditional accounting measurement model does not reflect bank of interest rate risk, and also cannot effectively prevent aimed at inflated the abuse of bank capital accounting behavior, therefore, strongly supports the adoption of fair value measurement for higher and higher. In addition, the role of Banks in the financial system change also promotes the use of fair value. < a href = " ://s.etao /searchspm=1002.8.1.1388.X7jMta&q=&cat=50081623&style=grid&stp=etao.etao_sy.syfl.tab4.3&qservice=s2&usearch=yes&ppath=20230%3A66588&navlog=compass-DRmore76-p-20230:66588" title = "two" data - stat = "" target =" _bl 　　公允价值计量是指资产与负债之间通过公平交易，二者之间实现资产交换或债务清偿的金额计量。市场经济环境之下，实施公允价值计量将是会计计量体系变革的必然趋势。2023年，我国各企业推出了新会计准那么，该会计准那么较为全面引入了公允价值计量模式，随着金融危机的爆发，公允价值计量被应用到我国银行业，确保银行业通过实现公允价值计量合理的反映出该银行的财务状况，提高会计信息质量，进而，准确的掌握自身收益状况，为银行业科学、合理决策提供了根底保障。现阶段，我国国内针对于公允价值相关问题的文献颇多，但其实证研究的文献较少，使得公允价值计量在我国国内银行业中尚未充分发挥其应有的职能。本文将依据银行业财务报表，致力于会计信息质量和财务波动性角度，分析公允价值计量对银行会计信息的影响。 Between the fair value is refers to the assets and liabilities by fair trade, between the two measurement to exchange the assets or debt repayment amount. Under the market economy environment, the implementation of fair value will be the inevitable trend in the accounting system reform. In 2023, companies in China launched a new accounting standards, the accounting standards are the introduction of fair value measurement model, with the outbreak of the financial crisis, fair value is applied to the banking industry in our country, to ensure that the banking industry by implementing reasonable fair value measurement reflects the bank's financial condition, and improve the quality of accounting information, thus, accurate grasp of their own earnings, scientific and reasonable decision provides the basis for banking security. At present, our country domestic based on fair value related problems of literature, but the empirical research literature is less, makes the fair value in China's domestic banking industry has yet to give full play to its functions. This paper will be based on banking financial statements, is committed to the quality of accounting information and financial volatility perspective, analysis of the effect of fair value measurement on bank accounting information. 二、公允价值计量对银行业的影响 Second, the influence of fair value measurement for the banking industry 〔一〕公允价值计量对银行会计信息的影响 (a) fair value impact on the bank of accounting information 　　文章将从可靠性、相关性以及可比性三个方面分析公允价值计量对银行会计信息的影响。 Articles from the aspects of reliability, relevance and comparability three analyses the influence of fair value measurement on bank accounting information. 　　1、可靠性。公允价值计量完善了银行业资产负债表。即新会计准那么的出台，不仅将位于核算表外的金融衍生工具纳入资产负债表内核算，而且还进一步增加了银行资产负债表内资产和负债的数量，并通过资产负债表内核算，辅助资产负债报表使用者更好