本文回顾了危机以来国际会计准则的变化,这些会计准则在金融工具的分类计量、股权投资处理、减值计提方法、并表范围以及信息披露等方面的修订和变化将对中国银行业未来的经营管理造成影响,包括在计量手段、风险管理模式和管理范围等方面都提出了新挑战和要求。在此基础上,本文提出了若干改进建议,以提升银行的内部风险管理能力,实现其长期稳健经营的目标。 This paper reviews the changes in international accounting standards since the crisis. The amendments and changes in these accounting standards in terms of the classification of financial instruments, the treatment of equity investments, the methods of impairment assessment, the scope of consolidation and information disclosure will be of great value to the future of China’s banking sector Impact on management, including new measures and requirements in the areas of measurement, risk management and management. On this basis, this paper presents a number of suggestions for improvement in order to enhance the bank’s internal risk management capabilities and achieve its long-term sound management objectives.