浅析公允价值计量属性在我国商业银行的应用及其影响科生毕业论文.docVIP

河南财经学院本科生毕业论文 浅析公允价值计量属性 在我国商业银行的应用及其影响 姓　　名 　　号 专　　业 指导教师 年月日  Abstract The Ministry of Finance released a new system of corporate accounting standards on February 15,2006 and regulated that it has taken within the framework of listed companies on January 1,2007,encouraging the implementation of other enterprises. In many important aspects new accounting standards changes a lot, and the biggest bright spot is the introduction of fair value method. Fair value is that in sound trade, the parties who are familiar with the situation get payments by exchanging of assets or debt service voluntarily. The biggest advantages of fair value is that it can reflect timely the profits and losses because of the market risk and the impact of credit quality, and could be more fairly to reflect the commercial banks’true financial position and operating results, promote financial stability in a certain extent. But at the same time, the measurement from the traditional mode of the transition to fair value model will cause the volatility of assets, liabilities, profit and loss, which in the macroeconomic area may affectthe operations of the business company, then gives the banking sector and even the entire financial system a negative impact. The use of fair value accounting in both practical and theoretical circles, or in accounting standards and the development of the banking sector and regulatory bodies, has aroused heated debate. It is precisely because of this controversy, the paper first reviewed thetheory and empirical research on fair value at home and abroad, particularly on the results of fair value of the related impact on the banking industry. Then on this basis, it introduced the need of fair value and the existing problems; it combined with Chinese actual situation and analyses from both the information disclosing and credit risk,revolving around the core issue for the fair value measurement of the impact of commercial banks. Finally, it proposals the policy of coord