新金融工具准则对我国商业银行的影响

The Impact of the New Financial Instrument Standards on Commercial Banks of China

新金融工具会计准则的发布适用对于金融机构金融工具相关业务的财务管理具有极其深远的影响。本文梳理了新金融工具准则对我国商业银行会计信息和经营模式两方面的影响,在此基础上剖析商业银行施行新准则面临的困境,并有针对性地提出对策建议。

The application of the new accounting standards for financial instruments has a profound impact on the financial management of financial instruments related businesses of financial institutions.This paper summarizes the impact of the new financial instrument standards on the accounting information and business model of commercial Banks,analyzes the diffi culties faced by commercial Banks in implementing the new standards,and puts forward countermeasures and Suggestions.