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1、公允价值的应用对银行业的影响 I 摘 要 在金融危机和新会计准则实施的背景下，研究公允价值计量对我国上市商业银行的影响具有重要的理论意义和现实意义。一方面，公允价值是新会计准则中最大的亮点，金融工具准则是体现公允价值计量的典型准则，银行业作为拥有金融工具最多的行业，在实施新会计准则两年后，其业绩受到了公允价值影响的程度但到底怎样，这是一个大家共同关心的话题；另一方面，银行业在此次金融危机中受到的冲击最大，虽然危机的根源不在公允价值会计，但是其顺周期效应的确起到了扩大危机的作用。这说明现行公允价值会计并非完美，还存在很多需要改进的地方。基于以上亮点，本文分析从规范和实证两个方面分析了公允价值计量
2、对我国银行业的影响，并在此基础上提出了相应的对策。 首先，文章综述了公允价值最基本的理论问题，包括公允价值内涵、理论基础和计量方法，并深入分析了公允价值内涵。文章在梳理美国会计准则中有关公允价值的定义的基础上，从计量范围、价格依据、报告主体、交易主体、市场选择和估价角度六个方面辨析了公允价值的内涵。通过分析，本文认为美国会计准则第 157 号公允价值计量中关于公允价值的定义是迄今为止最科学的定义。公允价值的理论基础是决策有用观和计量观，这两种观点直接导向了公允价值。公允价值计量方法通常包括市价法、类似项目法和估价技术法，这三种计量方法的主观性是依次增强的。 接下来，文章进入了主体部分实证公允价
3、值计量对我国上市商业银行的影响。公允价值计量影响商业银行的途径是：通过公允价值变动收益（损失） 、资产减值损失、资本公积影响利润总额和净资产。文章以 2 0 0 7 年和 2 0 0 8 年我国上市商业银行年报为依据，以公允价值变动收益（损失）和资本公积为出发点，分析公允价值计量影响上市商业银行利润和净资产程度。通过分析发现： （1）公允价值变动影响利润总额和净资产的程度较小，2007 年和 2008 年均不超过 2%，这是因为我国上市商业银行采用公允价值计量的资产规模总体较小的缘故。（2 ）在所有以公允价值计量的金融资产中，可供出售金融资产金额比交易性金融资产多得多，笔者分析部分原因在于可供
4、出售金融资产公允价值变动不计入利润总额，各银行普遍对公允价值计量持审慎态度。在应用公允价值的过程中，还存在一些普遍性问题： （1 ）估值技术带来的可靠性问题；（2 ）金融资产分类的主观性带来的利润操纵问题；（3 ）计量不对称导致会计错配问题；（4 ）顺周期河北经贸大学硕士论文 II 问题；（5 ）利润分配问题；（6 ）会计与金融监管的协调问题。相关建议是：（1 ）建立统一的公允价值计量指南。主要有：完善公允价值定义；制定不活跃市场条件下公允价值估值指南； 建立公允价值层级， 加强信息披露； 规范金融资产的重分类 （2 ）推动财务报告目的资产评估业务的发展。 （3 ）重新设立合理的监管指标。 关
5、键词：公允价值 银行业 新会计准则 金融危机 公允价值的应用对银行业的影响 III Abstract In the financial crisis and the implementation of new accounting standards ，the context of fair value measurement on the impact of listed commercial banks has important theoretical and practical significance. On the one hand, fair value is the large
6、st of the new accounting standards highlight the criteria of financial instruments measured at fair value reflects the typical criteria for the banking industry as a financial instrument has the largest industries in the two years after the implementation of new accounting standards, its performance
7、 had been fair But in the end affect the extent of the value of what, this is a topic of common concern; the other hand, the financial crisis in the banking sector hardest hit, although the root of the crisis is not fair value accounting, but the effect is indeed cyclical effect to expand the role o
8、f the crisis. This indicates that the current fair value accounting is not perfect, there are still many areas for improvement. Based on the above highlights, this paper from both normative and empirical analysis of the fair value measurement of the impact of Chinas banking industry, and puts forwar
9、d corresponding countermeasures. First, the article reviews the basic theory of fair value, including fair value content, theoretical basis and measurement methods, and in- depth analysis of the fair value of the content. Article in the comb in the U.S. GAAP definition of fair value based on the mea
10、surement range from the price according to the main report, the principal trading, market selection and valuation perspective Analysis of the fair value of the six aspects of the content. Through analysis, this article that “the United States Accounting Standards No. 157 - Fair Value Measurement“ in
11、 the definition of fair value is by far the most scientific definition. The theory is based on the fair value of decision- usefulness view and accounting view, these two views of the fair value of direct guidance. Fair value measurement methods commonly include price methods, methods and valuation t
12、echniques similar project method, the subjectivity of the three measurement methods are in turn enhanced. Next, the article into the main part - Positive fair value of the listed commercial banks in China. Fair value of commercial banks through: through changes in fair value gains (losses), asset im
13、pairment losses, capital surplus and net assets affect gross profit. The article in 2007 and 2008 annual reports of listed commercial banks based on changes in fair value gains (losses) and capital surplus as the starting point of impact of fair value and net profit of listed commercial banks, asset
14、 level. The analysis shows that: (1) the impact of changes in fair value of total profit and net assets, to a lesser extent, 2007 河北经贸大学硕士论文 IV and 2008, average no more than 2% because of listed commercial banks use fair value measurement of assets, the overall size of the smaller reason. (2) fair
15、value measurement of all financial assets in the amount of financial assets available for sale financial assets much more than trade, my analysis, in part because the fair value of available for sale financial assets, excluding changes in total profits, the banks generally on the fair value measurem
16、ent cautious. In the application of fair value of the process, there are still some common problems: (1) the reliability of valuation techniques to bring; (2) the classification of financial assets, the profits arising from subjectivity and manipulation; (3) Measurement of asymmetry led to the accounting mismatch; (4) along the cycle; (5) the allocation of profits; (6) accounting and financial supervision coordination. Relevant recommendations are: (1) establish a unified guide
