| 实施金融工具准则对我国银行业的影响 |
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| 引用本文： | 田瑞锋,孙玉甫. 实施金融工具准则对我国银行业的影响[J]. 天津商学院学报, 2007, 27(4): 45-49 |
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| 作者姓名： | 田瑞锋 孙玉甫 |
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| 作者单位： | 天津商业大学管理学院 天津300134 |
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| 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。在履行入世承诺开放银行业的背景下,本文分析了实施金融工具准则对我国银行业的会计信息、经营状况及执行中的困难与问题,并提出了若干研究对策。
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| 关 键 词： | 金融工具准则 会计信息 经营状况 困难与问题 对策 |
| 文章编号： | 1001-0262（2007）04-0045-05 |
| 收稿时间： | 2007-03-27 |
| 修稿时间： | 2007-03-27 |
The Implementation of Financial Instruments Standards on Banks in China |
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| TIAN Rui-feng,SUN Yu-fu. The Implementation of Financial Instruments Standards on Banks in China[J]. Journal of Tianjin University of Commerce, 2007, 27(4): 45-49 |
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| Authors: | TIAN Rui-feng SUN Yu-fu |
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| Abstract: | Financial instrument accounting standards is a bright spot in new guidelines issued in 2006,which is the main indicator of convergence with international accounting standards.In the background to fulfill WTO commitment to open up the banking sector,this paper analyzes the criteria for the implementation of financial instruments to China's banking sector on accounting information,business conditions and the implementation of the difficulties and problems,and a number of countermeasures. |
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| Keywords: | financial instrument accounting standards accounting information business conditions difficulties and problems countermeasures |
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