新金融工具准则对城市商业银行的影响

Impact of the new financial instrument guidelines on city commercial banks

针对新金融工具准则对城市商业银行的影响问题,以2018—2019年A股上市的12家城市商业银行为研究对象,从新金融工具准则确认计量、估值方法、信息披露等方面分析新金融工具准则在A股上市的12家城市商业银行的实施情况。研究表明:新金融工具准则在金融资产结构、收益结构、减值变化、会计信息质量,以及会计利润等方面给城市商业银行带来一定程度影响,并从划分标准、预估体系、减值系统等方面提出相应建议。研究结论为城市商业银行及其他非上市的中小银行更好地落实新金融工具准则提供参考。

Regarding the impact of the new financial instrument standards on urban commercial banks,this study focuses on 12 A-share listed urban commercial banks from 2018 to 2019,and analyzes the implementation of the new financial instrument standards in 12 A-share listed urban commercial banks from the aspects of confirmation measurement,valuation methods,and information disclosure.Research has shown that the new financial instrument standards have a certain degree of impact on urban commercial banks in terms of financial asset structure,income structure,impairment changes,accounting information quality,and accounting profits.Corresponding suggestions are proposed from the aspects of classification standards,estimation systems,impairment systems,etc.The research conclusion provides reference for urban commercial banks and other non-listed small and medium-sized banks to better implement the new financial instrument standards.