上市银行企业会计准则实施情况分析  

Analysis of the Implementation of Accounting Standards for Enterprises in Listed Banks

作　　者：苏喜兰[1] 

机构地区：[1]郑州航空工业管理学院会计学院,郑州450015

出　　处：《上海金融学院学报》2011年第3期18-33,共16页Journal of Shanhai Finance University

摘　　要：新会计准则施行经历了四个完整的会计年度后,对其在上市银行的实施情况进行分析研究具有重要意义。本文结合上市银行2007——2009年年报,对上市银行实施会计准则的总体情况、公允价值的实施情况、资产减值损失对损益的影响、贷款减值准备计提情况、上市银行盈利状况、商业银行实际利率法使用情况等进行了分析,努力将新会计准则的精髓应用到商业银行的会计实践中,为我国会计准则的进一步完善及投资者更好的利用会计信息提供决策参考。It is great significance for analyzing the implementation of new accounting standards for enterprises in listed banks, after the implementation of new accounting stan- dards has gone through four full accounting years. This paper analyzes the general situa- tion of the implementation of accounting standards in listed banks, the implementation of fair value, the impacts of asset impairment losses on profit and loss, provision for loan impairment, profitability of listed banks, the effective interest method used in commercial banks, based on annual reports of listed banks from 2007 to 2009. Applying the essence of new accounting standards in the accounting practices of commercial banks is to improve the quality of accounting information of China＇s commercial banks. Meanwhile, It is to fur- ther improve China＇s accounting standards and to provide reference for decision-making of accounting information users.

关 键 词：上市银行 会计准则 公允价值 贷款减值准备 实际利率法 

分 类 号：F230[经济管理—会计学]