商业银行市场风险披露对使用者的决策影响研究  

Commercial Banks'Market Risk Disclosure:Impacts on Users' Judgment and Decision Making

作　　者：雷英[1,2,3] 吴建友[1,2,3] 

机构地区：[1]华东理工大学商学院,200237 [2]上海国家会计学院,201702 [3]交通银行总行,200120

出　　处：《会计研究》2009年第3期39-46,共8页Accounting Research

摘　　要：本文从使用者风险分析的角度分析了企业会计准则第37号的市场风险披露对商业银行报表使用者的影响,得出了四个结论:37号准则关于市场风险的定义是恰当的,有利于商业银行报表使用者做出更为有效的风险分析;商业银行报表使用者比准则制定的预期有更为复杂的风险分析;37号准则允许的灵活性要求商业银行报表使用者有较高水平的风险分析能力;37号准则有必要进一步要求商业银行披露特定的对风险分析至关重要的量化信息。本研究以商业银行和市场风险为研究重点,研究结论对其他行业以及其他种类的风险披露也具有一定的扩展意义。This paper analyzes impacts of market risk disclosure requirements of China Accounting Standard No.37(CAS No.37) on commercial banks' financial statements users.We get four conclusions:First,CAS No.37's definition of risk is appropriate and commercial banks' disclosure of market risk may help users make better decisions.Second,users may have more complex evaluation of risk than perhaps anticipated by the standard setter.Third,the flexibility accorded firms in CAS No.37 will require users have sophisticated risk analysis ability.Fourth,because the standard does not require disclosure of certain quantitative information that is important to risk assessments,it is necessary to add these requirements.While we focus on commercial banks and market risk disclosure,the conclusions may have implications on other industries and other risk disclosures.

关 键 词：商业银行 市场风险 披露 判断 

分 类 号：F233[经济管理—会计学] F832.2[经济管理—国民经济]