浅论公允价值计量对银行会计信息影响.doc

浅论公允价值计量对银行会计信息影响
Shallow theory of fair value impact on bank accounting information
摘　要：我国财政部在 2010 年 4 月发布了会计准则趋同路线图，在强调整体趋同方向的同时， 也提出要考虑我国作为新兴市场经济国家的现实情况和特点，在这方面，公允价值采用的范围和程度即是最好的例证。 慎重选择适合我国公允价值计量的范围和程度，不以牺牲会计信息质量来换取国际财务报告准则的趋同，应该是我国公允价值会计准则制定者应该考虑的问题。本文考察了公允价值计量，并分析其对银行业的影响，提出完善银行业公允价值计量的建议。
Pick to: the Treasury in April 2010, issued accounting standards convergence roadmap, emphasize the overall convergence direction at the same time, also want to consider China as an emerging market economy countries the reality of the situation and characteristics, in this respect, the fair value of the range and extent is the best example. Carefully choose to suit the range and degree of fair value in our country, not at the expense of the accounting information quality in exchange for international financial reporting standards convergence, should be the fair value accounting standards setters in our country should consider the problem. This paper examines the fair value measurement, and analyzes its influence on banking, suggest perfecting banking fair value measurement.

关键词：公允价值；会计计量；会计信息
Key words: fair value; Accounting measurement; The accounting information
一、前言
One, foreword
　　自上个世纪八十年代以来，金融市场以及金融机构的发展变化使得银行传统会计计量模式的缺陷暴露无遗，促使人们更加坚定地支持公允价值计量模式。首先，随着金融管制的放松以及由此引起的频繁不断的利率波动，利率风险日益成为银行以及其他金融机构关注的重要因素。其次，美国银行失败以及存款信用危机事件的不断涌现，使得提供关于银行资本状况的更为准确、更为及时的信息显得尤为重要。由于银行传统会计计量模式并没有反映银行所承受的利率风险，并且也不能有效防止旨在虚增银行资本的滥用会计行为的发生，因此，强烈支持采用公允价值计量的呼声越来越高。另外，银行在金融体系的角色变化也推动了公允价值计量的采用。许多银行从传统的贷款组合逐渐转向投资银行业务，并且像贷款这样的资产，传统上银行一般会持有至到期，但是，银行现在不断将其予以证券化，以便让其流通转让。
Since the eighty s, the development of financial markets and financial institutions change traditional accounting measurement model makes the flaws exposed, encourage more firmly in favor of fair value measurement model. First, as the relaxation in financial regulation, and the cause of frequent interest rate fluctuation, interest rate risk is increasingly becoming Banks and other financial institutions pay close attention to the important factors. Second, the us bank failures and the constantly emerging of the credit crisis, makes the offer on the condition of bank capital is more accurate and more timely information is particularly important. Due to the traditional accounting measurement model does not reflect bank of interest rate risk, and also cannot effectively prevent aimed at inflated the abuse of bank capital accounting behavior, therefore, strongly supports the adoption of fair value measurement for higher and higher. In addition, the role of Banks in the financial system change also promotes the use of fair value. < a href = " title = "two" data - stat = "" target =" _bl
　　公允价值计量是指资产与负债之间通过公平交易，二者之间实现资产交换或债务清偿的金额计量。市场经济环境之下，实施公允价值计量将是会计计量体系变革的必然趋势。2006年，我国各企业推出了新会计准则，该会计准则较为全面引入了公允价值计量模式，随着金融危机的爆发，公允价值计量被应用到我国银行业，确保银行业通过实现公允价值计量合理的反映出该银行的财务状况，提高会计信息质量，进而，准确的掌握自身收益状况，为银行业科学、合理决策提供了基础保障。现阶段，我国国内针对于公允价值相关问题的文献颇多，但其实证研究的文献较少，使得公允价值计量在我国国内银行业中尚未充分发挥其应有的职能。本文将依据银行业财务报表，致力于会计信息质量和财务波动性角度，分析公允价值计量对银行会计信息的影响。
Between the fair value is refers to the assets and liabilities by fair trade, between the two measurement to exchange the assets or debt repayment amount. Under the market economy environment, the implementation of fair value will be the inevitable trend in the accounting system reform. In 2006, companies in China launched a new accounting standards, the accounting standards are the introduction of fair value measurement model, with the outbreak of the financial crisis, fair value is applied to the banking industry in our country, to ensure that the banking industry by implementing reasonable fair value measurement reflects the bank's financial condition, and improve the quality of accounting information, thus, accurate grasp of their own earnings, scientific and reasonable decision provides the basis for banking security. At present, our country domestic based on fair value related problems of literature, but the empirical research literature is less, makes the fair value in China's domestic banking industry has yet to give full play to its functions. This paper will be based on banking financial statements, is committed to the quality of accounting information and financial volatility perspective, analysis of the effect of fair value measurement on bank accounting information.
二、公允价值计量对银行业的影响
Second, the influence of fair value measurement for the banking industry
（一）公允价值计量对银行会计信息的影响
(a) fair value impact on the bank of accounting information
　　文章将从可靠性、相关性以及可比性三个方面分析公允价值计量对银行会计信息的影响。
Articles from the aspects of reliability, relevance and comparability three analyses the influence of fair value measurement on bank accounting information.
　　1、可靠性。公允价值计量完善了银行业资产负债表。即新会计准则的出台，不仅将位于核算表外的金融衍生工具纳入资产负债表内核算，而且还进一步增加了银行资产负债表内资产和负债的数量，并通过资产负债表内核算，辅助资产负债报表使用者更好的掌握银行的财务状况；另一方面，目前，与西方发达国家相比，我国经济发展的市场化程度相对较低，金融市场体系有待进一步完善与成熟，未来现金流折现计算和估值技术难以满足银行会计部门的需求，因此，分析新会计准则中的公允价值可知，运用公允价值计量将能够满足我国银行业发展的需求，而且有助于提升银行会计信息的可靠性，对促进国内银行业的发展具有深远的影响。
1, reliability. The fair value measurement improve the banking sector's balance sheet. The creation of new accounting standards, not only financial derivatives accounting off-balance sheet is included in the balance sheet in accounting, but also further increase the number of the bank assets and liabilities in the balance sheet, and through the balance sheet in accounting, auxiliary assets and liabilities statement users better to master the financial position of the bank; , on the other hand, at present, compared with western developed countries, China's economic development, relatively low marketization, financial market system remains to be further perfect and mature, the future cash flow discount calculation and valuation technique is difficult to meet the requirements of bank accounting department, therefore, fair value analysis of new accounting standards, the use of fair value will be able to meet the needs of development of China's banking industry, and helps to raise the reliability of accounting information, to promote the development of domestic banking industry has a profound impact.
　　2、相关性。相关性即为会计信息财务报告与投资者的财务报告保持一致性。本文将运用回归法中的价格模型，研究公允价值计量过程中会计信息价值相关性的变化，（这儿有个表一）由下表1可知：银行的会计盈余和净资产越小，其股价越小。会计盈余和净资产越大，其股价越大，因此，在公允价值计量时，银行业的会计盈余和净资产与股价呈现正相关，由此表明，公允价值计量的相关性对提升银行会计信息质量发挥着极其重要的作用。
2, correlation. Correlation is the financial accounting information report financial reporting consistent with investors. Will use the prices in the regression model, this paper studies the fair value measurement in the process of change, the accounting information value relevance (here's a table a) by the following table 1 shows: the smaller bank accounting surplus and net assets, the smaller its share price. The bigger accounting surplus, and net assets and its share price, therefore, in the fair value, accounting surplus, and net assets of the banking industry and stock present positive correlation, which indicates that the relevance of fair value measurement to promote bank play an extremely important role in the quality of accounting information.
　　3、可比性。在相关的时点，依据同一原则和同一金融工具，实施估价，运用公允价值计量的一方将进一步提升会计信息的可比性。如，2010年，我国曾针对于五大银行进行净利润和净资产计算，计算结果显示：基于国际财务报告准则和中国银行会计准则下的审计无根本上的差异。
3, comparable. In the relevant point, based on the same principles and the same financial instruments, implementation appraisal, using a party fair value will further enhance the comparability of accounting information. Such as, in 2010, our country has for five big Banks' net income and net assets calculated, calculation results show that based on international financial reporting standards and the bank of China under the accounting standards of audit no fundamental differences.
（二）公允价值计量对财务波动性的影响
(2) the influence of fair value measurement of financial volatility
文章将从银行净利润和股东权益两个方面分析公允价值计量对财务波动性的影响。
The article will analysis from two aspects of net income and shareholders' equity in the fair value measurement of financial volatility.
　　1、对银行净利润的影响。银行为把握交易性金融资产、投资性房地产等项目公允价值变动对银行当期损益造成的影响，银行设立损益科目，而公允价值计量对财务波动性的影响实质上为公允价值变动的损益状况。
1, the influence of the net profits of the Banks. Banks to hold tradable financial assets, investment real estate projects such as the effects on the bank profits and losses of the current on the changes in the fair value, the bank set up a profit and loss subjects, and the influence of fair value measurement of financial volatility substantially to changes in the fair value of the profit and loss situation.
　　2、对银行股东权益的影响。公允价值计量对银行股东权益的影响主要体现在直接计入资本公积的可供出售金额资产的公允价值变动。由表2可知，2007年至2009年，14家银行的金融资产公允价值变动和股东权益币值的平均绝对值为2.63%、2.43%、0.66%，并通过分析银行可供出售金融资产的公允价值变动额和股东权益合计数的比率，可得出：公允价值变动对银行权益的整体影响较小；由表3可知，其绝大部分银行的公允价值变动额为负值，由此得出公允价值变动对银行权益的个体差异影响较大。
2, affect bank shareholders' equity. The influence of the fair value on Banks' shareholders' equity is mainly manifested in the capital reserves shall be directly included in the fair value of the assets available for sale amount of change. The table 2 shows that from 2007 to 2009, 14 bank changes in fair value of financial assets and shareholders' equity value of the average absolute value was 2.63%, 2.43%, 0.66%, and through the analysis of bank changes in the fair value of available for sale financial assets and total Stockholders' equity ratio, can be concluded that fair value change on the overall impact of smaller Banks' rights and interests; The table 3 shows that the vast majority of Banks is the changes in fair value of the negative, the resulting changes in fair value on Banks' rights and interests of individual differences.
三、结论分析
3, conclusion analysis
　　银行实施公允价值计量不仅有助于提高会计信息的可靠性、相关性和可比性，而且还能够协助银行领导人员更好的了解银行资产和负债的市场价值变化。但是，公允价值计量尚未对银行的整体财务状况产生较大影响，究其原因在于两个方面：一方面是我国现行金额产品结构单一，公允价值计量运用手段尚未成熟，难以融入金融市场中；另一方面是缺乏健全的会计准则体系，市场化程度较低，银行的财务波动性较大。
Bank implementation of fair value will not only help improve reliability, relevance and comparability of accounting information, but also can help the Banks leading personnel to better understand the market value of assets and liabilities. However, fair value has not been greatly influence on bank's overall financial condition, the reason lies in two aspects: on the one hand is the current amount of the product structure is single, the fair value measurement instrument has not yet mature, in financial markets; On the other hand is the lack of a sound system of accounting standards, low marketization degree and the bank's financial volatility is larger.
四、建议倡导
Four, advocating for the advice
　　通过上述分析，本文将为加强公允价值计量力度，保证公允价值计量的高效性提出以下三点可行性建议：
Through the above analysis, this paper will be to strengthen the fair value measurement, to ensure that the fair value measurement efficiency is put forward the following three feasibility Suggestions:
（一）完善银行管理制度，增强会计人员从业素质
(a) improve bank management system, strengthen the accounting personnel professional quality
　　一是完善银行管理制度。将全面成本管理和预算管理并入银行管理制度中，依据资本流动性、收益性等特征，紧密结合会计信息，构建业务管理信息的数据平台，同时，不断调整各项业务流程，切实将完善后的银行管理制度落实到位；二是增强会计人员从业素质。银行加大对会计专业人员的业务技能培训，提升会计专业人员的思想觉悟，确保其从业素质能够满足银行的需求。
First, consummates the system of bank management. Will be total cost of management and budget management into bank management system, according to the liquidity, profitability and other characteristics, close combination of accounting information, build business management information data platform, at the same time, constantly adjust the business process, and will improve after the bank management system in place; Second, strengthen accounting personnel professional quality. Banks increase of accounting professional business skills training, improve ideological awareness of accounting professionals, to ensure its working quality can meet the demand of the bank.
（二）加大公允价值计量力度，拓展其应用范围
(2) strengthen the fair value measurement, and expand its application range
　　银行应将公允价值贯穿到各个部门和各项业务中，完善公允价值计量模式和计量方法，保证公允价值计量模式和方法的可行性、高效性。同时，在新会计准则中引入公允价值计量，推广公允价值计量模式的应用，进而，最大程度上提高银行会计信息质量，避免其失真现象。
Banks should regard fair value through the various departments, and each of our businesses improve the fair value measurement model and measurement method, ensure the fair value measurement model and the feasibility of the method, and high efficiency. At the same time, the introduction of fair value measurement in new accounting standards, to promote the application of fair value measurement model, and then, the maximum extent, improve the quality of bank accounting information, to avoid the distortion.
（三）加强监督管理
(3) strengthen the supervision and management
　　监督管理有助于银行规避市场风险，促进公允价值计量的顺利有序运行。一方面是建立健全的监督管理机制，将其贯彻到银行财务部门，严格监视银行的财务波动性状况，并且，应定期就公允价值监管问题做出报告，使银行管理者能够及时了解公允价值计量过程中存在的漏洞，并予以纠正；另一方面是实现对会计准则制定和完善全过程监督管理，以此，保证会计准则的高效性，推进我国金融体系的稳定运行。
Supervision and management can help Banks avoid market risks, and promote the fair value of the order running smoothly. On the one hand is to establish and perfect the supervision and management mechanism, to carry out it to the bank's financial sector, strict monitoring of Banks' financial volatility, and regulation of the fair value report regularly, make bank managers can timely understand the loopholes that exist in the process of fair value, and corrected; On the other hand is the implementation of accounting standards establishing and perfecting the supervision and management of the whole process, in order to ensure the efficiency of accounting standards, to promote the stable operation of the financial system in our country.
　　现阶段我国在这方面可能还不具备实施条件。 以银行业为例，我国利率并未完全市场化， 严格监管下的利率浮动并不能反映银行信贷风险的变化，并且我国的信用评级系统还不发达，银行的信贷数据通常由银行各自建立，缺乏贷款在活跃市场交易的数据，导致信息不能共享。 因此，探索金融负债公允价值的完善方法，需基于我国经济环境和银行业的自身特点，在会计准则国际趋同的道路上，推动我国会计理论和实践的发展。
In this respect may not have to implement in our country at present stage. In the banking industry as an example, the marketization of interest rate in China has not fully, under the strict supervision of floating interest rate does not reflect the change of the bank credit risk, and credit rating system is not developed in our country, the bank's credit data is usually set up by the bank, the lack of loan transaction data in the active market, leading to information cannot be Shared. Therefore, to explore the improvement of the financial liabilities, the fair value method, should be based on the characteristics of environment and economy in our country banking industry, on the way of international convergence of accounting standards, to promote the development of accounting theory and practice in our country.