摘要
2008年爆发的金融危机将金融工具会计准则推向风口浪尖,其"顺周期"效应被指为推动危机不断恶化的罪魁祸首。经过多年反复修订,基于《国际财务报告准则》第9号文件,财政部在2017年3月31日颁布的《企业会计准则》第22号文件中针对金融工具确认和计量方面做出修改,明确指出重大变革已然在金融资产分类、减值等方面产生,实施第22号准则势必对我国银行业产生重大影响。本文对新的金融工具准则内容进行梳理,分析了准则变动的核心内容,并通过对A股上市银行年报数据的整理、重分类和数据挖掘,剖析了中国银行业在第22号准则实施下产生的变化,并参照研究结论提出了相关政策建议。
The financial crisis that occurred in 2008 pushed financial instruments accounting standards to the fore- front, and the pro-cyclicality was blamed for the worsening crisis. After years of repeated amendments and based on the updated version of IFRS 9, the Ministry of Financial officially released the Accounting Standard for Business Enter- prises NO.22--Recognition and Measurement of Financial Instruments on March 31, 2017. The guidelines have under- gone major changes in the classification of financial assets and impairment, etc. The implementation of new standard will have a significant impact on the banking industry of China. The paper analyzes the core content of the guidelines and the potential impact on the banking industry after the implementation of new accounting standards through citing the data of annual reports of A-share listed banks. And, based on conclusion, the paper puts forward several relevant policy recommendations.
出处
《金融发展研究》
北大核心
2018年第2期68-73,共6页
Journal Of Financial Development Research
基金
国家软科学项目"人才聚集与区域经济协同发展研究"(2013GXS4D129)
关键词
金融工具
金融资产分类
预期损失模型
financial instruments, recognition and measurement, expected loss model
