Fair Value Measurement To Our Country Commercial Bank Accountant's Influence And Countermeasure Research

On February 15, 2006, Ministry of Finance issued in 1 basic maxim and 38 concrete criteria, including four items with Commercial bank related, respectively is: "business accounting criterion 22nd: Financial instruments confirmation and measurement", "business accounting criterion 23rd: Monetary assets shift", "business accounting criterion 24th: Hedge", "business accounting criterion 37th: Financial instruments list under". The new accounting standards and the original criterion biggest different are the sound value introductions, this will bring the unprecedented influence to Our country Banking industry.Banks and banking supervision suspected on the reliability of fair value and worried about the volatility of financial Position and operating performance arising on the use of fair value would threat the stability of financial system.?in 2007 erupts the loan crisis advances the sound value the keenest struggle, the financial circles to seek the scapegoat to accuse the sound value is once more causes financial crisis's chief criminal, thus has initiated accountant about the sound value controversy. This financial crisis first affected the banking industry, and caused Europe and America many bank failures. The thorough analysis and the research sound value measurement to our country Commercial bank's influence and proposed that the corresponding strategy, regarding promotes our country money market long-term stability and advancement to have the suitable practical significance.This thesis mainly is the main purpose as normative research, this article explains the effect of the present new standards in China since the fair value measurement listed in the commercial bank usage, explore the problems involved, summarizes the experiences and lessons, and finally to key combination since the 1990s western developed country about fair value measurement for the banking industry, and discussion of the present opinions fair value measurement for the effect of commercial Banks in China and in the end is proposed on the basis of summing up the opinions and Suggestions with pertinence.