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(一)财务会计对利率风险的管理作用1.资产负债管理。这种方法是商业银行在对未来利率准确预测的基础上合理配置资产和负债的数量和期限,达到规避或利用利率波动的目的。常用的有缺口分析法,在进行计算时需要获得敏感性资产和敏感性负债的数额,而它们均源自财务报表,即是会计核算的结果,受到会计准则的影响。目前,国际财务报告准则在不断的修订之中。就分类而言,金融资产将由四分类法变为三分类法。以浮动贷
(A) the role of financial accounting management of interest rate risk 1. Asset-liability management. This method is the commercial banks in the future based on the accurate prediction of interest rates and the rational allocation of assets and liabilities of the number and duration, to avoid or make use of the purpose of interest rate fluctuations. Commonly used gap analysis, the calculation of the need for sensitive assets and sensitive liabilities amount, and they are derived from the financial statements that is the result of accounting, subject to accounting standards. At present, the international financial reporting standards are constantly revised. For the purposes of classification, financial assets will be changed from the four-category method to the three-category method. Floating loan