公允价值计量对我国银行业的影响分析

在公允价值计量是大势所趋的背景下,本文从理论上分析了公允价值计量对银行业以及金融稳定性的影响与冲击,并结合我国金融工具会计准则的颁布与实施,探讨了公允价值计量对我国银行业的预期影响。本文的分析表明,公允价值计量所涉及的重要概念以及许多实际重大问题还没有得以完全解决,并且它的实施确实会对银行业乃至整个金融体系产生重大影响和冲击。     

公允价值计量模式应用存在的问题及对策

随着市场经济的发展,特别是衍生金融工具的不断涌现,作为更能反映会计主体经济资源价值的公允价值计量模式,在实际会计工作中发挥着越来越重要的作用。然而公允价值计量在应用过程中存在诸多问题,也面临重重阻力,本文将对此加以分析,并提出相应的对策。     

金融危机下公允价值计量应用问题及对策

资本市场遭遇的金融危机,使公允价值计量属性的缺陷暴露无疑.文章通过对公允价值计量在应用中存在的诸多问题展开分析,在此基础上提出完善公允价值计量应用的改进对策.     

公允价值在我国银行业中的应用

肇始于美国次级抵押贷款的金融危机,给全球金融稳定和实体经济带来沉重打击。虽然国际会计准则不是导致此次金融危机的主要原因,但是会计本身具有很强的经济后果,公允价值的亲周期效应和已发生损失减值模型的滞后性,在金融加速器和资产市场混响效应的推动下,一定程度上对此次危机起到了推波助澜     

公允价值计量对银行业的影响及监管对策研究

当前,银行业金融机构在执行新会计准则过程中面临着诸多困难和问题。本文结合国内部分上市银行的各类信息和相关数据,分析研究全面引入公允价值计量属性后,对银行业金融机构及监管部门带来的影响,并提出相应的对策与建议。     

公允价值计量运用存在的问题及对策

公允价值计量的运用是新会计准则引进的一项重要措施,但在运用的过程中还是暴露出了诸多的问题和不足。本文从公允价值计量的含义和意义切入,分析了我国当前在运用公允价值计量中存在的问题,并针对性的提出了相应的优化和解决措施。     

会计准则中公允价值计量问题的研究

公允价值计量一直是国内外会计界重点关注的问题,由于现实的经济业务越来越复杂,公允价值计量就成为了我国会计计量改革方向的必然.那么,什么是公允价值计量,为什么使用公允价值计量,使用公允价值计量的发展现状及在使用过程中亟待解决的问题等,都应当值得仔细研究.     

会计准则中公允价值计量问题的研究

公允价值计量一直是国内外会计界重点关注的问题,由于现实的经济业务越来越复杂,公允价值计量就成为了我国会计计量改革方向的必然。那么,什么是公允价值计量,为什么使用公允价值计量,使用公允价值计量的发展现状及在使用过程中亟待解决的问题等,都应当值得仔细研究。     

我国公允价值计量的相关问题探析

本文首先分析公允价值的内涵基础,接着对其产生、与其他计量属性的关系、对会计信息质量的影响及其运用可能存在的问题等几个方面进行了分析。本文倡导,理解公允价值的内涵需从计量目标观的角度出发。公允价值计量属性在符合时代变化的同时,也存在一些应用上的担忧。但这并不是公允价值本身的缺陷,而是政策的问题。     

公允价值计量在投资性房地产中的应用

随着社会的不断发展进步,中国已经进入了知识和信息高度发展的阶段,按历史成本计量的会计主体,其账面价值已经远远偏离其实际市场价值,最具代表性的就是我国投资性房地产。我国的房地产行业刚刚进入高速发展的阶段,传统的按历史成本来计量投资性房地产已经不再适合,本文研究了投资性房地产的特点,分析了采用公允价值的动机,并提出投资性房地产采用公允价值计量在实际应用中存在的问题及对策。     

小额支付系统应用中的常见问题及几点建议

小额支付系统与大额支付系统是现代化支付系统的主体。在商业银行中，小额支付系统是在大额支付系统建设的同时启动的，目的在于为社会提供低成本的支付清算服务，实现不同银行营业网点的资源共享，具有业务处理金额小、业务笔数多等特点。中国人民银行小额支付系统已于今年3月下旬在湖北省正式上线运行，在实施、推广和应用过程中，笔者碰到了一些问题，现对常见的问题及解决方法进行归纳，并从中总结了一些经验体会。     

商业银行个人支票业务推行过程中的问题及对策探讨

从 2 0 0 2年底开始 ,上海、武汉、北京、深圳等地的商业银行开始推行个人支票业务 ,但是效果并不理想 ,这就需要我们进行认真研究与思考。本文分析了个人支票业务停滞不前的原因并提出了相应的对策     

新型农村金融机构试点的成效、存在的问题及建议

新型农村金融机构的建立与建设,是我国金融改革的重要一环。新型农村金融机构的发展在一定程度上缓解了试点地区农村金融供给不足的问题,促进了当地农村银行业之间的适度竞争,改进和加强了试点地区农村金融服务。但其社会认同度低,吸储难度较大,导致可贷资金不足;税收压力较大,运营成本高,盈利空间小。不可避免地存在人力资源不足、素质参差不齐、金融产品单一、服务功能不完善、贷款脱农化、短期化趋势等问题。监管部门和地方政府要扶持村镇银行的发展,建立多元多层的农村金融体系,帮助新型农村金融机构优化人力资源,提高员工业务能力,引导新型农村金融机构建立严密的风险防范机制;新型农村金融机构自身也要要充分借助主发起人和股东的力量,开拓中间业务,提升自身影响力,做好支农惠农的主力军。     

The association between fair value measurements and banks' discretionary accounting choices

This study examines the association between fair value measurements and banks' discretionary loan loss provisions using regulatory financial data from 2009 to 2016 for a sample of U.S. public bank holding companies. I find that banks recognizing larger proportions of fair value assets and liabilities based on level 2 and level 3 inputs are associated with lower discretionary loan loss provisions. However, there is no significant association between level 1 fair value assets and liabilities and discretionary loan loss provisions. When pre-managed earnings are lower, banks with larger proportions of level 2 and level 3 fair value assets and liabilities report smaller discretionary loan loss provisions to inflate earnings. Banks reporting larger proportions of level 2 and level 3 fair value assets and liabilities are more likely to use discretionary loan loss provisions to beat earnings benchmarks and manage tier one capital ratios. Overall, the results support the proposition that fair value assets and liabilities based on level 2 and level 3 inputs are less transparent and are subject to more discretion regarding loan loss provisions.     

基层银行货记卡风险控制中应关注的问题与建议

随着贷记卡业务的快速发展,贷记卡风险问题也日益暴露.一些银行的贷记卡不良透支率居高不下,已经成为制约贷记卡业务发展的瓶径.加强贷记卡的风险防范已成为当务之急,本文依据一家县(市)支行贷记卡不良透支的调查,提出当前贷记卡风险控制中应关注的问题与对策.     

我国商业银行自助服务概况与改进建议

近年来,金融自助服务作为银行服务的一个重要渠道,发展迅速。自助设备不仅在数量上和普及程度上逐年提高,各种新功能和新应用也层出不穷。金融自助服务区已经成为银行临柜业务的一种拓展和演化。随着自助服务渠道的不断完善,商业银行实现了提高网点覆盖能力、增强市场适应能力、降低经营风险的目的。     

欠发达地区小额支付系统推广运行的问题及建议

小额支付系统是现代化支付体系的重要组成部分，具有耦合性、高效性、安全性、通用性和前瞻性等特点，可以为社会提供低成本、大业务量的支付清算服务，满足社会各种经济活动支付的需要。然而，受地理环境、社会环境、经济环境、政策环境及金融环境等因素影响，小额支付系统在我国欠发达地区推广运行并有效发挥其优势和作用的现状却不容乐观。在人民银行要求宁夏辖区按照总行统一部署，将于今年6月底前完成小额支付系统建设推广工作的背景下，本文通过对小额支付系统相关业务的处理方式进行的调查，总结了欠发达地区小额支付系统推广运行中存在的一些问题，并给出了行之有效的建议，旨在使小额支付系统在欠发达地区能更好地发挥效能，有力支持当地经济发展。     

Bankers' compensation and fair value accounting

This paper examines the role of certain fair value accounting (FVA) outcomes in compensation of US bank CEOs. The use of FVA in compensation invites an agency cost—the clawback problem—if cash compensation is based on unrealized profits that may reverse in the future. At the same time FVA may be a good measure of current managerial effort and so be cash compensated. We find evidence consistent with a positive link between CEO cash bonus and fair value (FV) valuation of trading assets, managed for short-term profit, as well as (amongst banks with limited trading exposure) a positive link between CEO pay and FV valuations of available for sale (AFS) assets. We find no evidence that trading income is incrementally compensation relevant, indicating that compensation committees avoided the clawback problem for unrealized trading gains. The paper also provides evidence on the link between FVA outcomes and equity-based pay.     

Determinants of discretionary fair value measurements: the case of Level 3 assets in the banking sector

The objective of our research was to respond to the call of Barth and Taylor ( 2010 ) for more research to examine the role of discretion in fair value estimates. Specifically, we investigate factors that explain banks’ accounting choices to use Level 3 valuation inputs from the fair value measurement hierarchy. Using hand‐collected data from a sample of international banks during 2009–2013, we find that incentives to use discretionary Level 3 valuation inputs, which can provide an opportunity to manage earnings, are associated with both firm‐level and country‐level determinants. Additional tests provide evidence that Level 3 ‘transfer‐in’ behaviour is related to changes in bank characteristics.     

Deprival value and fair value: a reinterpretation and a reconciliation

Measurement is an important current issue for financial accounting standard-setters. Current values are increasingly replacing historical cost measures, but an important unresolved issue is the precise form that current value should take. In this paper two alternative measurement bases that have appeared in accounting standards. Deprivai Value (sometimes called Value to the Business) and Fair Value, are explained and compared. They are then reconciled by making the following three adjustments to their conventional definitions.

(1) In the case of Deprival Value, situations in which net realisable value exceeds replacement cost imply that there is a profitable redevelopment or redeployment opportunity, so that net realisable value is regarded as the appropriate measure of Deprivai Value.

(2) In the case of Fair Value, transactions costs (including installation and removal costs) are added to acquisition values and deducted from disposal values.

(3) In the case of Fair Value, it is assumed that net realisable value represents the ‘highest and best use’, except when it is exceeded by both replacement cost and value in use. In the latter case, ‘highest and best use’ (and therefore Fair Value) is inferred by assuming profit-maximising behaviour by the owner.

It is suggested that the resulting synthesis represents a method of current valuation which is consistent with the objective of measuring the asset in terms of the economic opportunities that are available to its current owner in the condition and location in which it is currently to be found.