金融企业公允价值会计研究

公允价值会计计量已成为现阶段企业的热点话题，因为历史成本计量已不能满足实际工作计量的需求，尤其是金融产品的计量方面，历史成本计量已显得无能为力，而公允价值会计计量得益于其无较大的局限性，保全企业资本充足率，满足企业配比原则等优点使得它深受欢迎。
本文拟就公允价值会计在金融产品计量时的应用现状，着重分析公允价值会计对整个金融行业风险计量的影响，提出了公允价值会计计量模式会加剧金融行业金融资产风险波动，使金融产品计量更困难。同时以商业银行为例，分析公允价值会计计量模式下的企业财务报表，资本充足率和企业利润，得出公允价值会计会公允价值会计造成银行资产负债率变动幅度变小，损益的变动幅度变大，未来现金流量的预测能力降低， 资本充足率降低，利润的波动加剧等后果，在认真分析产生这些后果的原因后，提出了解决以上问题的合理化建议
关键词：公允价值   金融产品   公允价值会计的利弊   
Study on fair value accounting of financial enterprises
Abstract：Fair value accounting has become a hot topic in the present enterprise, because the historical cost measurement can not meet the needs of the practical work of measurement, especially the quantitative aspects of financial products, the historical cost measurement has become powerless, and the fair value accounting measurement due to its limitations, little save enterprise capital adequacy ratio, meet the advantages of enterprises matching principle makes it popular.
This article reviews the application of fair value accounting in financial products when measuring the status quo, emphasizes on fair value accounting for the entire financial sector risk measurement, the influence of fair value accounting model of metering is presented to intensify financial asset volatility risk, financial industry make financial product measurement more difficult. At the same time, commercial Banks, for example, under the analysis of fair value accounting measurement model of enterprise financial statements, capital adequacy and corporate profits, it is concluded that the fair value accounting can cause bank asset-liability ratio changes in the fair value accounting amplitude decreases, profits and losses of the movement, the future cash flow of the ability to predict, capital adequacy ratio is reduced, the volatility of the profits of the consequences, after carefully analyse the causes of these consequences, put forward the reasonable suggestion to solve the problem of the above
Key words: fair value  Financial products  Advantages and disadvantages of fair value accounting   

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】