金融会计国际化对我国商业银行的影响

随着我国商业银行改革的不断推进,与国际金融接轨已成为我国银行业发展的必然趋势,其金融会计的国际化也日趋明显。金融会计的国际化突破了传统会计理论的束缚,改变了传统的资产负债表和损益表的内容和结构,特别是公允价值和新资产减值准备方法的应用,必将会对商业银行会计信息质量和经营管理产生重大影响。本文分析了我国金融会计的国际化发展趋势,并对金融会计国际化给我国商业银行所带来的影响进行了探讨。

The Influence of Financial Accounting Internationalization on Chinese Commercial Banks

As the propelling of reform of Chinese commercial banks, the internationalization has become the main trend of Chinese banks. At the same time, the internationalization of the financial accounting, especially the use of the fair value and new method of impairment reserve, has broken through the traditional accounting theory and will change the contents and structure of the traditional accounting reports. Furthermore, it brings forward a great influence on the quality of the accounting information and improves management of the commercial banks. So this article analyzes the trend of the financial accounting development,and discuss the influence of internationalization in financial accounting on Chinese commercial banks.