| 公允价值会计计量对中国银行业的影响 |
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| 引用本文： | 高宇,陈彦.公允价值会计计量对中国银行业的影响[J].经济与管理,2011,25(5):55-61. |
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| 作者姓名： | 高宇 陈彦 |
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| 作者单位： | 1. 中央财经大学金融学院,北京,102206
2. 中国工商银行股份有限公司财务会计部,北京,100140 |
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| 摘 要： | 随着中国国有银行的上市及公允价值在金融工具会计准则中的大量运用,公允价值计量的实施不仅孕育着巨大的机遇,而且也存在许多威胁金融安全的因素。因此,在坚持渐进式推广公允价值应用范围的前提下,必须充分考虑到公允价值的各种变量与不确定性,科学设计改革路径,使公允价值计量的风险最小化,确保公允价值计量得到有效的实施。
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| 关 键 词： | 公允价值会计计量 系统性风险 顺周期效应 历史成本会计 |
The Impact of Fair Value Accounting Measure on Chinese Banking Industry |
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| Gao Yu,Chen Yan.The Impact of Fair Value Accounting Measure on Chinese Banking Industry[J].Economy and Management,2011,25(5):55-61. |
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| Authors: | Gao Yu Chen Yan |
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| Institution: | Gao Yu1,Chen Yan2(1.School of Financing,Central Finance University,Beijing 102206,China,2.Department of Finance Accounting,ICBC,Beijing 100140,China) |
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| Abstract: | With China's state-owned Banks coming into the market and fair value accounting standards applying in financial instruments,the implementation of the fair value measure can not only breed great opportunities,but also produce many factors threatening the financial safety.Therefore,based on the premise of progressive promoting application scope of fair value,we must consider various variable and uncertainty of fair value,scientifically design the reform path,minimize the fair value measurement risk,and ensure... |
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| Keywords: | fair value accounting measure systemic risk cyclicality effect historical cost accounting |
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