公允价值计量对金融行业的影响——基于2007-2008年财务报表数据和案例的分析

The Impact of Fair Value Measurement on Performance of Companies in Financial Industy

金融工具准则对我国金融类上市公司影响深远,本文通过对金融类上市公司的财务报表数据进行具体分析,研究金融工具的分类和公允价值计量对金融类上市公司整体业绩造成的影响,并结合对中国银行的案例分析发现不足之处,建议应更加严格地规范准则。

Financial instrument accounting standards exerts a far-reaching influence on financial listed companies in China.This paper has studied the impact of classification of financial instruments and fair value measurement on performance of listed companies in financial industy through analysing financial statements data of listed companies,and incorporated with the case study of Bank of China.We found shortcomings of financial instrument accounting standards,and suggested that the standards should be more regulate strictly.