会计国际化视野下的国有银行海外上市与金融稳定研究

The Restructuring and Overseas Listing of SOBs and Financial Stability under the International Accounting Perspective

本文主要研究会计国际化视野下的国有银行改制上市与金融稳定发展之间的相互关系。我们认为,在转型期的国有银行改制上市过程中,采用国际会计准则,尤其是公允价值计量,将会带来损益的剧烈波动。在中国特殊的银行信用制度下,银行系统会将很小的经济波动或者银行支付危机放大,最终极有可能酿成金融的剧烈震荡。因此,在国有银行改制上市过程中,应充分研究公允价值计量的影响,慎重地做出相关决策,将负面影响减少到最低限度之内。

This paper studies the relationship between the restructuring and listing of state - owned banks ( SOBs) and financial stability arguments and the role of the accounting disclosure in financial crisis. The arguments put in the paper include: in the restructuring and listing of SOBs, the profit will have sharp fluctuation under the fair value measure in international accounting standards. The banking system will enlarge the tiny economy fluctuation or the payment crisis with the special credit mechanism. For the lowest negative influence, to pay attention to the influence of fair value and make careful decision is necessary.