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新金融工具准则实施对农商银行的影响与对策探讨

Discussion on Impacts and Countermeasures of the Implementation of New Financial Instruments Standards on Rural Commercial Banks
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摘要 新金融工具准则的实施对农商银行的运营管理产生了巨大影响,其影响主要体现在业务流程、财务报表和运营管理等方面。农商银行必须明确新金融工具准则带来的影响,并采取有效的应对措施,以更好地适应市场发展,从而实现稳定发展。从新金融工具准则的内容变化出发,分析了新金融工具准则实施对农商银行的影响,并提出了有效的应对策略。 The implementation of new financial instruments standards has a significant impact on the operation and management of rural commercial banks,mainly reflected in business processes,financial statements and operational management.Rural commercial banks must clarify the impact of the new financial instrument standards and take effective measures to adapt to market development,so as to achieve stable development.Based on the changes in the content of the new financial instrument standards,this paper analyzes the impact of the implementation of the new financial instrument standards on rural commercial banks,and puts forward effective countermeasures.
作者 严雪 YAN Xue(Fuyang Yingquan Rural Commercial Bank Co.,Ltd)
出处 《当代会计》 2023年第24期130-132,共3页 Contemporary Accounting
关键词 新金融工具准则 农商银行 资产减值 new financial instruments standards rural commercial banks asset impairment
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