公允价值的运用对我国上市银行财务信息的影响

发布时间：2018-01-18 16:17

本文关键词：公允价值的运用对我国上市银行财务信息的影响　出处：《河北大学》2012年硕士论文　论文类型：学位论文

【摘要】：2006年2月15日，财政部发布新企业会计准则，2007年1月起在上市公司范围内实施，并鼓励其他企业执行。新会计准则在许多方面都有了历史性的突破，其中公允价值计量方法的引入是最大的亮点，对实现市场经济体制的完善和经济制度的发展具有重要而深远的意义。随着经济全球化的发展，与国际接轨已成为我国会计准则的必然要求。但是，我国会计准则仍与国际会计准则有较大差异，这就对中国企业的国际化发展形成了一定的阻碍。由于我国引入公允价值的时间短，公允价值会计理论的发展还不够完善，而公允价值的运用影响最大的就是金融业，因此选用银行业作为研究对象，，分析公允价值的运用对我国上市银行财务信息的影响。鉴于此，本文在相关理论的基础上，介绍公允价值产生的会计目标理论、产权理论、全面收益理论和净盈余理论四大理论基础，将公允价值与历史成本、重置成本、可变现净值及现值进行比较，分析了目前我国公允价值的运用现状。通过对我国上市银行2009和2010年年度报表进行具体分析，重点说明了公允价值的运用对我国上市银行资产负债表和利润表的影响，从整体上来看，公允价值的运用对我国上市银行财务报表的影响不大，但是从个别银行来看，还是有一定的影响的。这就为银行利用公允价值粉饰财务报表提供了一定的空间。本文在分析比较16家上市银行年度报表数据的基础上，归纳出公允价值运用我国银行业带来的影响主要体现在股东权益和当期损益上。笔者希望通过分析能够为准则制定者提供一定的借鉴意义，给监管部门和投资者带来针对性的意见和建议，并且希望有助于不同的利益相关者进行更有效的经济决策。
[Abstract]:On February 15th 2006, the Ministry of Finance issued new accounting standards for enterprises, which will be implemented within the scope of listed companies from January 2007. And encourage other enterprises to implement. The new accounting standards have made a historic breakthrough in many aspects, in which the introduction of fair value measurement method is the biggest highlight. It is of great significance to realize the perfection of market economy system and the development of economic system. With the development of economic globalization, it has become an inevitable requirement of China's accounting standards to meet the international standards. However, China's accounting standards are still quite different from international accounting standards. This is a hindrance to the internationalization of Chinese enterprises. Due to the short time of introducing fair value in China, the development of fair value accounting theory is not perfect enough. The use of fair value has the greatest impact on the financial industry, so the banking industry is chosen as the research object to analyze the impact of the use of fair value on the financial information of listed banks in China. In view of this, on the basis of relevant theories, this paper introduces the accounting objective theory, property right theory, total income theory and net earnings theory of fair value, and introduces the fair value and historical cost. By comparing the replacement cost, net realizable value and present value, this paper analyzes the current situation of fair value in our country. Through the analysis of the annual statements of Chinese listed banks in 2009 and 2010. It mainly explains the impact of fair value on the balance sheet and income statement of listed banks in China. On the whole, the use of fair value has little effect on the financial statements of listed banks in China. However, from the point of view of individual banks, there is still some influence, which provides a certain space for banks to use fair value to whitewash financial statements. This paper analyzes and compares the annual report data of 16 listed banks. The author concludes that the impact of fair value application in China's banking industry is mainly reflected in the shareholders' rights and interests and current profit and loss. The author hopes to provide some reference significance for the standard-setters through the analysis. Give regulators and investors targeted advice and advice, and hope to help different stakeholders to make more effective economic decisions.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F830.42

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