新会计准则环境下的上市银行双重审计问题研究

发布时间：2018-03-14 06:13

本文选题：上市银行　切入点：双重审计制度　出处：《审计研究》2007年04期 　论文类型：期刊论文

【摘要】：财政部于2006年2月25日颁布了新《企业会计准则》,自2007年1月1日起在上市公司范围内施行,鼓励其他企业执行。新会计准则中有4项关于金融工具的具体准则,2007年后,全部上市银行将执行上述新《企业会计准则》,针对目前法规仍然要求境内上市银行进行双重审计的规定和实践,笔者首先对5家上市银行2000—2005年境内外财务报告净利润、净资产差异大小及其原因进行分析,再对新会计准则对上市银行的影响进行解读,认为新会计准则下我国上市银行将对金融资产、负债重新界定分类,并采用公允价值计量模式,使得金融企业从会计确认、会计计量上基本与国际会计准则趋同,大大减少了境内审计下的财务报告与境外审计下的财务报告的差异,建议尽快取消双重审计的有关规定。
[Abstract]:On February 25th 2006, the Ministry of Finance promulgated the new Accounting Standards for Enterprises, which have been implemented within the scope of listed companies since January 1st 2007, encouraging other enterprises to implement the new Accounting Standards. There are four specific standards on financial instruments in the new accounting standards, and after 2007, All listed banks will implement the new Accounting Standards for Enterprises. In view of the current regulations and practices, which still require the domestic listed banks to conduct double auditing, the author first reports the net profits of the five listed banks at home and abroad from 2000 to 2005. The difference of net assets and its causes are analyzed, and the influence of new accounting standards on listed banks is analyzed. It is concluded that Chinese listed banks will redefine the classification of financial assets and liabilities under the new accounting standards. The fair value measurement model is adopted to make the financial enterprises recognize accounting, and the accounting measurement is basically similar to the international accounting standards, which greatly reduces the difference between the financial reports under the domestic audit and the financial reports under the overseas audit. It is suggested that the relevant regulations of double auditing should be abolished as soon as possible.
【作者单位】：中央财经大学会计学院首都对外经贸大学
【分类号】：F239.6

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