本文關(guān)鍵詞： 公允價值 上市銀行 公允價值變動 敏感系數(shù)　出處：《遼寧師范大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：公允價值計(jì)量方法自被使用以來飽受波折，尤其是在我國，經(jīng)歷了應(yīng)用階段、限制階段到再度被推廣階段。公允價值得以從歷史成本法、可變現(xiàn)凈值法等計(jì)量方法中脫穎而出，說明公允價值計(jì)量方法在我國推廣有一定的歷史必然性，也是我國經(jīng)濟(jì)與世界接軌的一個重要標(biāo)志。然而，我國公允價值計(jì)量方法在2007年得以重新推廣，目前公允價值計(jì)量方法在中國許多領(lǐng)域的應(yīng)用仍處于初始的探索階段，企業(yè)對公允價值計(jì)量方法的使用保持著謹(jǐn)慎的態(tài)度。隨著時間的推移、技術(shù)水平的進(jìn)步及國際化進(jìn)程的推動，公允價值計(jì)量方式在我國會有更加廣闊的發(fā)展空間。 我國上市銀行中，公允價值計(jì)量方法主要在金融工具、貴金屬等項(xiàng)目中使用。公允價值計(jì)量方法有著價值公允、計(jì)量的相關(guān)性等特點(diǎn)，使得一定時期內(nèi)某些財(cái)務(wù)數(shù)據(jù)會隨著公允價值的變動而變動。隨著企業(yè)以公允價值計(jì)量項(xiàng)目的增加，公允價值變動對企業(yè)財(cái)務(wù)信息的影響值得研究，企業(yè)財(cái)務(wù)信息公允價值變動的敏感性也值得探討。本文以我國上市銀行年報(bào)數(shù)據(jù)為基礎(chǔ)，一方面研究公允價值對上市銀行財(cái)務(wù)信息的影響，，另一方面研究財(cái)務(wù)信息對公允價值變動的敏感程度，分析公允價值計(jì)量方法在我國上市銀行中的發(fā)展前景。公允價值計(jì)量的金融工具在我國上市銀行的發(fā)展趨于成熟，公允價值計(jì)量的項(xiàng)目對當(dāng)期資產(chǎn)、負(fù)債及凈利潤都有一定的影響，公允價值變動也會有一定的波動性。凈利潤對公允價值變動越來越敏感，同時，各上市銀行間凈利潤對公允價值變動敏感系數(shù)的差距逐年減小。股東權(quán)益對公允價值變動的敏感程度由強(qiáng)減弱，趨于平穩(wěn)，但個別上市銀行由弱至強(qiáng)。文章采用文獻(xiàn)分析法、比較法、對比法、圖表分析法形成寫作思路并對數(shù)據(jù)進(jìn)行分析整理。
[Abstract]:The fair value measurement method has been subjected to twists and turns since it was used, especially in our country. It has experienced the application stage, the limitation stage and the promotion stage. The fair value can stand out from the historical cost method, the net realizable value method and other measurement methods, such as historical cost method, net realizable value method, etc. It shows that the fair value measurement method has certain historical inevitability in our country, and it is also an important symbol of our country's economy in line with the world. However, in 2007, the fair value measurement method of our country can be popularized again. At present, the application of fair value measurement in many fields in China is still in the initial stage of exploration, and enterprises maintain a cautious attitude towards the use of fair value measurement. With the progress of technology and the promotion of internationalization, fair value measurement will have a broader development space in China. In China's listed banks, fair value measurement methods are mainly used in financial instruments, precious metals and other items. Fair value measurement methods have the characteristics of fair value, relevance of measurement, etc. Some financial data will change with the change of fair value in a certain period of time. With the increase of enterprise's measurement items with fair value, the influence of the change of fair value on the financial information of enterprise is worth studying. Based on the annual report data of listed banks in China, this paper, on the one hand, studies the influence of fair value on the financial information of listed banks. On the other hand, it studies the sensitivity of financial information to the change of fair value, analyzes the development prospect of fair value measurement method in listed banks in China. The items measured by fair value have a certain influence on the assets, liabilities and net profits of the current period, and there will also be certain volatility in the change of fair value. The net profit is more and more sensitive to the change of fair value, and at the same time, The difference between the sensitivity coefficient of net profit to the change of fair value among listed banks decreases year by year. The sensitivity of shareholders' rights and interests to the change of fair value decreases from strong to stable, but individual listed banks change from weak to strong. Comparative method, contrast method, chart analysis method form the writing idea and analyze the data.
【學(xué)位授予單位】：遼寧師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.51;F233;F830.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前8條

1 陳小玲;;公允價值計(jì)量對上市公司財(cái)務(wù)報(bào)表影響分析——以雅戈?duì)柟煞萦邢薰緸槔齕J];財(cái)會通訊;2012年09期

2 蘆茂季;;淺析公允價值計(jì)量對上市公司凈利潤的影響[J];桂林航天工業(yè)高等專科學(xué)校學(xué)報(bào);2011年02期

3 習(xí)永凱;;上市公司會計(jì)報(bào)表附注披露問題及解決對策[J];經(jīng)濟(jì)研究導(dǎo)刊;2012年14期

4 唐帥;;我國財(cái)務(wù)會計(jì)概念框架的新啟示——以FASB與IASB概念框架聯(lián)合項(xiàng)目為背景的探討[J];會計(jì)之友;2012年07期

5 付金霞;;論交易性金融資產(chǎn)與金融負(fù)債的對稱性[J];企業(yè)經(jīng)濟(jì);2009年10期

6 姜璐;;簡析公允價值計(jì)量對我國上市銀行財(cái)務(wù)報(bào)表的影響——基于上市銀行2010年年報(bào)數(shù)據(jù)[J];企業(yè)導(dǎo)報(bào);2012年05期

7 劉貴生;;公允價值計(jì)量對我國銀行財(cái)務(wù)波動性的影響——基于A股上市銀行2007年年報(bào)數(shù)據(jù)的分析[J];西部金融;2009年01期

8 趙晶;;債務(wù)重組和公允價值對企業(yè)利潤的影響[J];現(xiàn)代經(jīng)濟(jì)信息;2011年01期

本文編號：1522142