新金融工具准则对银行票据业务的影响  

The Impact of New Financial Instrument Accounting Rules on Bill Business of Commercial Banks

作　　者：谢康康 黄家驹 XIE Kangkang;HUANG Jiaju(Joint Institute for Commercial Paper of JUFE and BOJJ,Jiangxi University of Finance and Economics,Nanchang,Jiangxi 330038;School of Engineering Science,University of Chinese Academy of Sciences,Beijing 100049;Department of FICC,CITIC Security Headquarters,Beijing 100125)

机构地区：[1]江西财经大学九银票据研究院,江西南昌330038 [2]中国科学院大学工程科学学院,北京100049 [3]中信证券总部固定收益部,北京100125

出　　处：《上海立信会计金融学院学报》2023年第2期32-43,共12页Journal of Shanghai Lixin University of Accounting and Finance

摘　　要：为顺应国际金融发展趋势,规范金融工具的确认和计量,降低金融工具会计准则的复杂性,财政部于2017年发布了新修订的《企业会计准则第22号——金融工具确认和计量》(CAS22)、《企业会计准则第23号——金融资产转移》(CAS23)、《企业会计准则第24号——套期会计》(CAS24)和《企业会计准则第37号——金融工具列报》(CAS37)。这些新金融工具准则对金融资产的分类估值、计提减值等进行了重大修订。我国商业银行持有大量票据金融资产,新金融工具准则的实施对商业银行票据业务产生较大影响。本文对新金融工具准则下不同票据资产类型进行案例分析,以期完善新准则下票据资产重分类的实务处理,为后续票据资产分类及估值、商业银行经营管理、票据业务风险防控提供新的思路与建议。In order to comply with the development of international finance,standardize the recognition and measurement of financial instruments,and reduce the complexity of accounting rules for financial instruments,the Ministry of Finance revised and released new financial instrument standards such as CAS22,CAS23,CAS24 and CAS37 in 2017.There have been major revisions in classification and evaluation of financial assets as well as the provision of impairment in the upcoming financial instrument standards.Since bill assets are relatively important for commercial banks in China,the implementation of the new financial instrument standards shall have a great impact on bill business of commercial banks.The author intends to analyze possible scenarios of different types of bill assets under the new financial instrument standards,combining viewpoints from both regulatory policies and relevant essays.The authors also try to offer ideas and suggestions for classification and valuation of bill assets,management of commercial banks and the way to control bill business'risks.

关 键 词：商业银行 新金融工具准则 票据业务 票据资产 

分 类 号：F832.2[经济管理—金融学]