公允价值对上市银行财务信息的影响

发布时间：2018-02-21 14:39

本文关键词： 公允价值上市银行公允价值变动敏感系数　出处：《辽宁师范大学》2014年硕士论文　论文类型：学位论文

【摘要】：公允价值计量方法自被使用以来饱受波折，尤其是在我国，经历了应用阶段、限制阶段到再度被推广阶段。公允价值得以从历史成本法、可变现净值法等计量方法中脱颖而出，说明公允价值计量方法在我国推广有一定的历史必然性，也是我国经济与世界接轨的一个重要标志。然而，我国公允价值计量方法在2007年得以重新推广，目前公允价值计量方法在中国许多领域的应用仍处于初始的探索阶段，企业对公允价值计量方法的使用保持着谨慎的态度。随着时间的推移、技术水平的进步及国际化进程的推动，公允价值计量方式在我国会有更加广阔的发展空间。我国上市银行中，公允价值计量方法主要在金融工具、贵金属等项目中使用。公允价值计量方法有着价值公允、计量的相关性等特点，使得一定时期内某些财务数据会随着公允价值的变动而变动。随着企业以公允价值计量项目的增加，公允价值变动对企业财务信息的影响值得研究，企业财务信息公允价值变动的敏感性也值得探讨。本文以我国上市银行年报数据为基础，一方面研究公允价值对上市银行财务信息的影响，，另一方面研究财务信息对公允价值变动的敏感程度，分析公允价值计量方法在我国上市银行中的发展前景。公允价值计量的金融工具在我国上市银行的发展趋于成熟，公允价值计量的项目对当期资产、负债及净利润都有一定的影响，公允价值变动也会有一定的波动性。净利润对公允价值变动越来越敏感，同时，各上市银行间净利润对公允价值变动敏感系数的差距逐年减小。股东权益对公允价值变动的敏感程度由强减弱，趋于平稳，但个别上市银行由弱至强。文章采用文献分析法、比较法、对比法、图表分析法形成写作思路并对数据进行分析整理。
[Abstract]:The fair value measurement method has been subjected to twists and turns since it was used, especially in our country. It has experienced the application stage, the limitation stage and the promotion stage. The fair value can stand out from the historical cost method, the net realizable value method and other measurement methods, such as historical cost method, net realizable value method, etc. It shows that the fair value measurement method has certain historical inevitability in our country, and it is also an important symbol of our country's economy in line with the world. However, in 2007, the fair value measurement method of our country can be popularized again. At present, the application of fair value measurement in many fields in China is still in the initial stage of exploration, and enterprises maintain a cautious attitude towards the use of fair value measurement. With the progress of technology and the promotion of internationalization, fair value measurement will have a broader development space in China. In China's listed banks, fair value measurement methods are mainly used in financial instruments, precious metals and other items. Fair value measurement methods have the characteristics of fair value, relevance of measurement, etc. Some financial data will change with the change of fair value in a certain period of time. With the increase of enterprise's measurement items with fair value, the influence of the change of fair value on the financial information of enterprise is worth studying. Based on the annual report data of listed banks in China, this paper, on the one hand, studies the influence of fair value on the financial information of listed banks. On the other hand, it studies the sensitivity of financial information to the change of fair value, analyzes the development prospect of fair value measurement method in listed banks in China. The items measured by fair value have a certain influence on the assets, liabilities and net profits of the current period, and there will also be certain volatility in the change of fair value. The net profit is more and more sensitive to the change of fair value, and at the same time, The difference between the sensitivity coefficient of net profit to the change of fair value among listed banks decreases year by year. The sensitivity of shareholders' rights and interests to the change of fair value decreases from strong to stable, but individual listed banks change from weak to strong. Comparative method, contrast method, chart analysis method form the writing idea and analyze the data.
【学位授予单位】：辽宁师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F233;F830.42

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