工具准则对我国上市银行的影响研究.pdf

河北大学
硕士学位论文
衍生金融工具准则对我国上市银行的影响研究
姓名:张建树
申请学位级别:硕士
专业:会计学
指导教师:孟永峰
20090501
摘要
摘要
为了使我国的会计准则与国际会计准则实现更大程度上的接轨,财政部于2006年
2月15日正式发布了新企业会计准则体系,与旧制度相比,新会计准则的变化可以说
是颠覆性的。与银行业密切相关的有四项准则,分别是《企业会计准则第22号:金融
工具确认和计量》、《企业会计准则第23号:金融资产转移》、《企业会计准则第24号:
套期保值》、《企业会计准则第37号;金融工具列报》。其中《企业会计准则第22号
金融工具的确认和计量》是新金融工具准则最大的亮点,也是最大的突破,规定将行生
金融工具在财务报表内以公允价值披露。该准则的实施将对上市银行产生怎样的影响是
会计行业和金融行业的有关人士非常关注的,也是本文主要讨论分析的问题。
新准则出台后多数学者都在第一时间进行了分析,多数观点认为将衍生金融工具在
表内核算并以公允价值计量会影响上市银行资产和利润的水平,资产、利润的不稳定性
加大。但目前来看多数研究仅限理论预测,实证检验相对较少,也没有结合上市银行实
施新准则后披露的相关财务数据进行分析。
本文在国内外衍生金融工具会计准则的发展历程基础上阐述了行生金融工具相关
的基础理论;从理论上分析了衍生金融工具表内化对银行财务报表的影响;通过选取五
家上市银行新准则实施前后2004年、2005年、2006年、2007年披露的资产、利润、
净资产收益率等数据,利用 Excel软件进行描述性统计分析和T检验,证实衍生金融工
具纳入表内核算并按公允价值计量对上市银行资产水平及其波动性都有一定影响,但不
会扩大上市银行的利润,会增加利润的波动性。由于衍生金融工具带来高收益的同时还
伴有高风险,此次金融危机的爆发也充分说明了这一点,那么衍生金融工具在金融危机
中扮演怎样的角色呢?本文根据实证结论及衍生金融工具对金融危机的影响两方面提
出了对我国上市银行及监管机构的建议,对我国金融市场的未来的发展特点作了预测。
关键词衍生金融工具公允价值金融危机上市银行
Abstrac
Abstract
In order to make Chinese accounting standards in accordance with interational
accountants in the greater degree, on February 15, 2006, the Ministry of Finance has issued a
series of new enterprise accounting standards. Compared with past standards, the new
accounting standards are great different in the accounting principles and accounting
practices. And during the new standards what the most interrelated with the banking industry
are , of Financial Assets>,, Instruments>. The biggest obvious characteristic of the new financial standards isRecognition and Measurement of Financial Instruments that regulates the derivative
financial instruments should be include in sheet and measured as fair value, everyone who
accomplished in accounting or financial were very curious about the influence of
on listed banks. This article mainly discusses and analyzes this question
After the introduction of the new standards, most scholars expect that derivative
financial instruments should be include in sheet and measured as fair value will influence the
assets and profit of the public commercial banks, instability will increase. However, most of
these studies made some expectation remain in the language, and the empirical studies are
relatively few, and some literatures did not combine the financial data that after the new
standards put in practice of the public commercial banks disclosed
Based on the development of the derivation financial instruments standards that in
internal and overseas, this article expatiate some related basic theory of derivation financial
instruments, and analysis the impact of the derivative financial instrument that was included
in the financial statements, which based on the theoretical; by choosing assets, profits, net
assets returns ratio that were disclosure in 2004, 2005, 2006, 2007of five listed banks,
utilizing the Excel software to make the descriptive statistical analysis and the T-test, then
attesting to that derivative financial instruments be include in sheet and measured as fair
value will have some influences on the scale and instability of assets, but will not increase