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2006年2月新的金融工具会计准则实施以后,标志着我国与国际会计准则的关系正式建立,也给银行确认损益的标准带来了巨大的变化,最明显的就是要把金融机构公允值的变化计入到损益或者权益里。金融工具会计准则的产生对我国的银行业产生了许多积极的影响,但是在实施的过程中,还是会有许多的障碍。为了克服这些困难,银行应该进行以下几个方面的改革:加强对全行业的业务培训,大力开发信息系统;对会计的科目以及具体的可算方法进行重新的构建研究;通过折现法来最大程度上降低由于计提贷款而造成的资金损失;构建一个有力的环境基础,以保证公允价值的获取、使用;查找内部管理工作中存在的不足,并对其加以强化,最终达到完善内部控制的效果。
After the implementation of the new accounting standards for financial instruments in February 2006, this marked the formal establishment of the relationship between China and IAS and brought about tremendous changes to the standards for banks’ recognition of profit and loss. The most obvious one is that the fair value of financial institutions Changes are charged to profit or loss or equity. The emergence of accounting standards for financial instruments has had many positive impacts on the banking industry in our country. However, there are still many obstacles in the implementation of these standards. In order to overcome these difficulties, banks should carry out reforms in the following areas: strengthening business training in the entire industry, developing information systems, re-constructing accounting subjects and specific calculable methods, and using discounted law to the maximum extent Reduce the capital loss caused by loan appropriation; build a strong environmental foundation to ensure the fair value of the access, use; find the internal management of the deficiencies, and to be strengthened, and ultimately improve the internal control effect .