对按权益法核算的A股上市银行长期股权投资估值方法的思考

Discussion on the Valuation Method of Long-term Equity Investment of A-share Listed Banks Accounted by Equity Method

按照权益法核算的上市银行股长期股权投资,普遍存在市值与账面值倒挂导致的减值压力。本文在对A股上市银行股市值和账面值进行统计分析的基础上,分析了问题产生的原因来自A股上市银行股票交易不够活跃,市值不能代表银行股的公允价值,提出了使用净资产作为公允价值的建议,并呼吁从“积极创新”角度进一步推动会计准则本土化。

Long-term equity investments in listed bank stocks accounted with the equity method generally have impairment pressure caused by the reversal of market value and book value.Based on a statistical analysis of the stock market value and book value of A-share listed banks,this article analyzes the reason for the problem.It is because A-share listed banks stocks are not actively trading stocks,and the market value cannot represent the fair value of bank stocks.The article recommends using net assets as fair value,and calls for further promoting the localization of accounting standards from the perspective of“positive innovation”.