我国金融工具会计准则对银行的影响2.doc

金融工具会计准则对商业银行业的影响 [摘要] ：金融工具准则是2006年新颁布企业会计准则的一个亮点，也是与国际会计准则趋同的主要标志。金融工具准则已于2007年1月率先在上市和拟上市商业银行执行，这将对我国商业银行会计理念，资产、负债和所有者权益的分类，会计表内外科目的核算，计量属性以及会计信息的披露等产生深远的影响，本文分别分析了准则的特点，，以及对商业银行的影响 [关键词] 金融工具准则；商业银行；影响 Abstract：The Rules of the Financial Instrument is a shinning part for the newly published rules for the?enterprise accountant in 2006.It is also the mark of the tendency to the international accoutant rules.The Rules?of the Financial?Instrument has alread been?carried out?in January ,2007 among the listing and the imitated listing banks.This will have a deep affact in the concept of the commercial banks，the classification?to the assets,?the debts the?rights?of the owners,the accounting of the inner and outer?tables of the accountant,the measure attibuteand the disclosure of the accounting information.This article anylases the character of the rules,and its affacts to the commercial bank. ? Key Words: The Rules of the Finacial Instrument, commercial bank, the affects，