| At present,Chinese financial institutions are dominated by the banking industry.The present pattern is that the state-owned bank is the main body and the commercial bank is the core.The various cities’ commercial banks form the important participants in the financial market and coexist with various financial institutions.In our country banking financial institution,financial assets proportion is very large,business is more complex,the establishment,implementation of financial instruments standard,and the whole world scope accounting standards convergence significance,reflected in the face of financial risk performance,through several years of the runup,the influence of new financial instruments accounting standards to the listed commercial bank also has begun to see,It has influenced the operating performance of different types of listed commercial banks to different degrees,which is worth our in-depth exploration.This thesis focuses on the case analysis of Z Bank and the comparative analysis between Z Bank and other 12 A-share listed commercial banks that implemented the new accounting standards for financial instruments in 2018.On the one hand,it qualitatively analyzes the impact of Z Bank’s application of the new accounting standards for financial instruments on the classification and measurement of financial assets,impairment of financial assets,financial information disclosure and other aspects.On the other hand,the EVA value of each listed commercial bank is calculated quantitatively.Based on the EVA evaluation system,the influence degree of the new financial instrument criteria on the bank’s operating performance is analyzed from different aspects,so as to find out some existing problems.By using factor analysis method and SPSS statistical analysis software,the relevant data of 13 listed commercial banks from 2018 to 2021 were sorted out and modeled.After KMO and Bartlett spherical test,the connotation of factors and empirical results were analyzed,and the comprehensive performance of each bank was calculated and ranked.Compare and analyze the impact of the new financial instruments standards on the operating performance of Z Bank and other 12 A-share listed commercial banks that implemented the new financial instruments accounting Standards in 2018.Through qualitative and quantitative analysis,it not only focuses on the case of Z bank,but also takes A transverse view of A-share listed commercial banks to explore the influence of new financial instruments criteria on the operating performance of listed commercial banks.In order to better play its long-term role,based on the analysis results,this thesis puts forward some suggestions on improving the construction and testing of the expected credit loss model,strengthening the construction of the data system of bank institutions,rationally allocating the structure of financial assets,strengthening the cooperation between departments and improving the quality of employees,etc.,in order to provide some theoretical reference for relevant financial institutions to apply the new financial instrument criteria. |
