对我国商业银行公允价值计量的探讨

对我国商业银行公允价值计量的探讨
 
摘  要：随着我国加入WTO后，我国政府关于中国金融市场对外资开放承诺的逐步兑现，我国金融企业不久将与国际金融在同1平台上竞争。而我国商业银行要成功在海外融资上市必须严格按国际财务报告准则来编制财务报告，其中最为关键的是采用公允价值计量模式。1方面，商业银行在金融体系的角色变化迫切需要采用公允价值计量，另1方面，从公允价值计量与历史成本计量的比较中也充分体现出采用公允价值计量是大势所趋。本文通过对商业银行公允价值计量的必要性分析，讨论了公允价值计量的定义、本质和优势，罗列了我国商业银行资产及负债的公允价值计量方法，并结合我国商业银行的现状及其金融工具会计准则的颁布与实施，重点指出了这种模式中可能存在的估价技术难以把握以及增加财务报表的波动性和夸大金融风险等问题与风险，并提出了引入专业的估价技术,加强风险防范等改进对策，以更好的与国际会计准则接轨。

关键词：商业银行； 公允价值计量；历史成本计量；国际会计准则

Discussion about Our Commercial Banks Implementing Fair Value Measurement

Abstract: After joining WTO, the China market is becoming more and more open to the foreign, So our financial enterprise would be soon on an identical platform to the international finance. But if our commercial banks wanted to be smoothly going on the overseas’ market, it is essential to use fair value measurement pattern according to the international financial report. On one hand, the changing of the commercial banks’ role in the financial system needs to use fair value measurement; On the other hand, implementing fair value measurement is ultimate compared with historical cost measurement. This article analysing the necessary of carrying on fair value measurement, summarizing our commercial banks localization , discussing the definition and essence and superiority of fair value measurement, displaying the measuring method of our commercial banks property and the debt, unifying the implementation of our financial tool accountant’s promulgation and criterion, pointed out what problem this kind of pattern exist, such as increasing financial risk, and proposing the correlation improvement countermeasure, for instance,to introduce especial assessment, to expect better criterion that connect rails with IFRS.

Key words: the commercial banks ;fair value measurement ; historical cost measurement; IFRS