摘要
在公允价值计量是大势所趋的背景下,本文从理论上分析了公允价值计量对银行业以及金融稳定性的影响与冲击,并结合我国金融工具会计准则的颁布与实施,探讨了公允价值计量对我国银行业的预期影响。本文的分析表明,公允价值计量所涉及的重要概念以及许多实际重大问题还没有得以完全解决,并且它的实施确实会对银行业乃至整个金融体系产生重大影响和冲击。
Under the backgound of fair value measurement coming into the general trend,the impact of fair value measurement on bank industry and financial stability is theoretically analyzed in this paper,and the expected effect of fair value measurement on Chinese bank industry is also discussed when Chinese financial instrument accounting standards are implemented.The analysis in this paper shows that many conceptual issues and actual important problems related to fair value measurement have not been resolved completely and its implementation will exert a significant impact on bank industry and the whole financial system.
出处
《会计研究》
CSSCI
北大核心
2006年第12期8-13,共6页
Accounting Research
