新金融工具准则在国内上市银行实施现状的规范研究  

New finance tool principle's regulative research on China listed bank realization Position

作　　者：杨令芝[1] 周艳[1] 

机构地区：[1]长沙民政职业技术学院经贸系,湖南长沙410004

出　　处：《特区经济》2009年第11期70-71,共2页Special Zone Economy

摘　　要：通过对8家上市银行多个金融工具项目的2007和2008年的对比分析,得出以下结论:上市银行报表信息较前丰富和充实,若在参数设定和模型测算上面做改进的话,将会使社会公众理解银行报表,监督银行经营,提高银行管理水平。This thesis mostly adopts normative rese arch method to describe and analyze the influence of new financial accounting standards on listed banks.First of all,through fresh annul financial report of eight listed banks in 2007 and 2008,we can take the knowledge of the actuality of listed banks which putting the fair value measurement for the first two year.Then we put forward some conclusions that if the listed banks can increase the standards setters and tell us the model,the parameter,investors can understand the accounting statements easily.

关 键 词：新金融工具准则 上市银行 公允价值 

分 类 号：F832.2[经济管理—金融学]