浅析新金融工具准则对我国商业银行的影响  

The Influence of New Financial Instrument Principle on China's Commercial Banks

作　　者：陈德英[1] CHEN De-ying(Qingdao University of Technology Qindao College,Qingdao 266106,China)

机构地区：[1]青岛理工大学琴岛学院,青岛266106

出　　处：《价值工程》2021年第1期66-67,共2页Value Engineering

摘　　要：随着国际金融准则的修改,为了与国际金融准则趋于一致,我国对金融资产的分类和计量、减值、套期会计等重新进行了相关规定,修改后的准则对于2018年1月1日开始生效。文章从新旧准则对金融资产的分类与计量、金融资产减值(Financial Assets Impairment)等方面分析对商业银行的影响。本文认为新金融准则的实施会增强商业银行信息的可靠性、可比性等,同时对我国商业银行的风险管理提供依据。With the revision of the international financial principle,in order to be consistent with the international financial principle,China has renewed relevant regulations on the classification and measurement of financial assets,impairment,and hedging accounting.The revised principle have entered into force on January 1,2018.This paper analyzes the impact of the new and old principle on the classification and measurement of financial assets and financial assets impairment on commercial banks.This paper believes that the implementation of the new financial principle will enhance the reliability and comparability of commercial bank information,and at the same time provide a basis for the risk management of commercial banks in China.

关 键 词：金融准则 银行业 金融资产的分类与减值 

分 类 号：F235.2[经济管理—会计学]