国际会计制度的变化对中国银行业的影响

The Changes of the International Accounting Standards and Their Impact on Chinese Banks

本文回顾了危机以来国际会计准则的变化,这些会计准则在金融工具的分类计量、股权投资处理、减值计提方法、并表范围以及信息披露等方面的修订和变化将对中国银行业未来的经营管理造成影响,包括在计量手段、风险管理模式和管理范围等方面都提出了新挑战和要求。在此基础上,本文提出了若干改进建议,以提升银行的内部风险管理能力,实现其长期稳健经营的目标。

The paper summarizes the changes of the international accounting standards since the 2008 financial crisis, especially the changes on the classification of financial instruments, processing of equity investments, impairment methodology, consolidation scope and disclosure requirements. Those changes and updates in the accounting standards will challenge the Chinese banks in many areas including the measurement methods, risk management model and risk management scope. In accordance with those challenges, the paper provides some suggestions on improving the risk management capability of Chinese banks so as to ensure their stable and profitable business operation in the long run.