金融工具国际会计准则对我国上市银行的影响研究

Research on the Impact of Financial Instruments International Accounting Standards on China's Listed Banks

随着各国经济发展水平的日益提升,各国金融市场也逐渐开放,金融工具的使用也越来越频繁。在2008年发生的全球金融危机,敲响了金融工具会计准则的警钟,IFRS9随之诞生。本文着重以IFRS9作为研究对象,阐述其相对于IAS39的变化及其对我国上市商业银行产生的影响,针对性的从信息披露与收集、内部协调、经营与风险管理、人才培养四个方面提出相关建议。

With the increasing level of economic development in various countries,financial markets in various countries have gradually opened up,and the use of financial instruments has become more frequent.The global financial crisis that occurred in 2008 sounded the alarm of financial instrument accounting standards,and IFRS9 was born.This paper focuses on IFRS9 as the research object,expounds its changes relative to IAS39 and its impact on China's listed commercial banks,and proposes relevant suggests from four aspects:information disclosure and collection,internal coordination,management and risk management,and personnel training.