新企业会计准则体系的特征及其对银行业的影响

Characteristics of the New Corporate Tax Code and Its Influence on Banking Industry

财政部于2006年初发布的新企业会计准则是对我国会计制度的重大改革,它将对我国银行业的财务状况及经营管理产生影响。就总体而言,新准则的实施有利于企业披露信息质量的提高。从银行业角度看,新准则使银行的资产负债分类方式发生改变,有助于银行进行风险管理;新准则引入公允价值,使银行金融工具的价值变化得以及时反映,同时增大了银行经营成果的波动;新准则理念先进,预示着管理模式的变迁,对银行业的经营理念提出新的挑战,要求银行管理者与从业人员加快转变经营理念,转变业务增长方式。新准则增加了银行进行资本管理的难度,并对从业人员的执业能力提出了更高要求。

The new tax code issued by the Ministry of Finance in early 2006 is an important reform of China＇s accounting system that affects the financial conditions and business operations of our banking industry. In general, the new code after implementation is conducive to improving information quality disclosure by enterprises. From the viewpoint of banks, the new code reclassifies banking balance sheet and facilitates banking risk management; through introduction of fair price, it can timely reflect the revaluation of banking financial instruments and volatilize their operation results andas an advanced concept, the new code visualizes the change in management mode and challenges banking operation concept. Under this new code, banking executives and staff are asked to quickly change their operation philosophy and business growth patterns. On the one hand, the new code makes capital management more difficult and on the other hand puts higher demand on abilities of banking clerks.