公允价值计量在我国银行业中的运用探究

On the Application of Fair Value Measurement in China's Banking Industry

在2008年全球性金融危机的背景下,公允价值计量属性再度成为理论界与实务界关注的焦点。新企业会计准则中有关金融会计准则的颁布与实施对增强我国银行业财务报告的质量和透明度起到了积极的促进作用,但是采用公允价值计量属性,必将对习惯采用历史成本计量属性的银行的财务状况和经营成果带来相当大的影响,同时也给银行的风险管理理念、风险控制技术以及风险管理能力提出新的挑战。文章针对公允价值计量在我国银行业中的运用进行了相关探究。

Under the background of global financial crisis in 2008, the attribute of fair value measurement has be- come the foucs of attention in both circles of theory and practice. Among the new accounting standards, there are relevant financial accounting standards, whose promulgation and implementation plays a positive role in enhan- cing the quality and transparency of financial reports in China＇ s banking industry. Howevaer, the application of fair value measurement will inevitably exert a tremendous influence on the financial conditions and management performance of those banks used to adopt the attribute of historical cost measurement. Meanwhile, new challen- ges will be brought to the bank＇s risk management philosophy, risk control technology and risk management ca- pability. This article carries out some relevant research into the application of fair value measurement in China＇ s banking industry.