| 摘要: |
| 新金融工具会计准则对金融资产分类和计量、减值和套期三大板块进行了全面修 订。其中金融资产减值是银行实施新准则面临的最大难点。新准则可能导致部分银行资产减值 准备上升、净利润波动性增加；银行资本充足率可能下降，但资产定价所受影响有限；新准则对 银行资产结构配置的影响尚难评估。应密切关注商业银行新会计准则实施最新进展和下一步举 措，及早评估新准则实施可能带来的多方面影响，并相应调整金融统计制度。 |
| 关键词: 金融工具；会计准则；商业银行；资产减值准备 |
| DOI： |
| 分类号:F830.2 |
| 基金项目: |
|
| The Changes of Accounting Standards for Fnancial Instruments and Its Impact on Banking Industry and Financial Statistics |
|
Wang Huimin
|
|
The People's Bank of China，Chongqing Operation Office
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| Abstract: |
| The new financial instruments accounting standard makes a series of modification in three parts, classification and measurement, impairment and hedge accounting. The requirements for impairment is a new challenge for the banking sector. The new accounting standard may require more provision for the impairment resulting more volatility for the net profit. Bank capital adequacy ratio may decline , but influence on asset pricing is limited.The impact of the new accounting standard on the allocation of bank assets is difficult to assess. It's worhy to pay more attention to the next steps of the commercial banks , make comprehensive evaluation of the potential influence of the new accounting standard as soon as possible, and meanwhile, accordingly adjust the financial statistics system. |
| Key words: Accounting Standard；Financial Instrument；Commercial Bank；Provision For asset Impairment |
