浅析金融工具准则对商业银行会计目标的影响

Analysis On Accounting Standards of Financial Instruments' Influences on Accounting Objectives of Commercial Banks

从商业银行的角度分析了新的金融工具会计准则的特点,提出了商业银行会计目标应由注重“受托经管责任”向“决策有用性”侧重的观点,并具体分析了金融工具会计准则对商业银行会计目标的影响.

From the viewpoint of the bank, this article analyzes the characteristics of Accounting Standards of Financial Instruments, gives the suggestion that focus should be shifted from ＂management responsibility of agency＂ to ＂decision usefulness＂, and concretely analyzes the influences of the Accounting Standards of Financial Instruments on accounting objectives of commercial banks.