论文部分内容阅读
新会计准则中金融工具准则的出台对商业银行的影响广泛而深刻,主要表现在:一是增强了银行管理承担风险的能力。二是有助于全面揭示银行面临的市场风险。三是有助于反映银行的真实财务状况。四是有助于揭示银行资产的真正价值。五是有助于提高银行的风险管理水平。六是增加了套期会计的运用,弥补了之前的空白。七是有助于向银行提供公司类客户的企业价值信息,帮助银行调整优化客户结构和信贷结构。
The promulgation of the new accounting standards in financial instruments has a wide range of profound and profound impact on commercial banks. The main features are as follows: First, the Bank’s ability to take risks is enhanced. Second, it helps to fully reveal the market risks faced by banks. Third, it helps to reflect the bank’s real financial position. Fourth, it helps to reveal the true value of bank assets. Fifth, it helps to improve the bank’s risk management. Sixth, increased the use of hedge accounting, to make up for the previous blank. Seventh, it helps to provide banks with enterprise value information of corporate clients and helps banks to adjust and optimize their customer structure and credit structure.