新会计准则环境下的上市银行双重审计问题研究  

Research on the Double-Standard Auditing of Listed Banks under the New Accounting Standard

作　　者：龙丽[1] 刘蔚乔[2] 

机构地区：[1]中央财经大学会计学院,100032 [2]首都对外经贸大学

出　　处：《审计研究》2007年第4期79-84,共6页Auditing Research

摘　　要：财政部于2006年2月25日颁布了新《企业会计准则》,自2007年1月1日起在上市公司范围内施行,鼓励其他企业执行。新会计准则中有4项关于金融工具的具体准则,2007年后,全部上市银行将执行上述新《企业会计准则》,针对目前法规仍然要求境内上市银行进行双重审计的规定和实践,笔者首先对5家上市银行2000—2005年境内外财务报告净利润、净资产差异大小及其原因进行分析,再对新会计准则对上市银行的影响进行解读,认为新会计准则下我国上市银行将对金融资产、负债重新界定分类,并采用公允价值计量模式,使得金融企业从会计确认、会计计量上基本与国际会计准则趋同,大大减少了境内审计下的财务报告与境外审计下的财务报告的差异,建议尽快取消双重审计的有关规定。The accounting standard for business enterprises, issued by the Ministry of Finance on Feb. 25, 2006, came into effect within all the listed companies since Jan. 1,2007. The new standard set four specific regulations for the financial tool, requiring all the listed companies to follow and encourage other enterpri- ses to take. As those domestic listed banks should have double-standard auditing by regulations and the fact they do,this article firstly analyzes the reason for the differences of net profits and net assets of the five listed banks between their domestic and overseas financial reports and then interprets the new standard＇s influence to the listed banks. The article finds out that under the new accounting standard, China＇s listed banks, using fair vaue measurement mode,should redefine and recategorize their financial assets and debts, which consequently, shows a basic convergence with the international accounting standards in terms of financial enterprises ＇ accounting confirmation and accounting measurement. The convergence would largely bridge the gap between their domestic-audited financial reports and overseas-audited ones, and thus the article suggests the cancellation of double-standard auditing as soon as possible.

关 键 词：上市银行 双重审计 国际会计准则 公允价值 趋同 

分 类 号：F239.6[经济管理—会计学]