摘 要
新金融工具准则的实施对银行业会计处理带来了深刻变革，本文旨在探讨该准则下银行面临的挑战及应对策略。随着金融市场发展与国际趋同需求，新准则在分类计量、减值准备等方面提出更高要求，改变了传统会计模式。研究基于理论分析与实证检验相结合的方法，选取具有代表性的上市银行为样本，运用描述性统计、回归分析等手段，深入剖析新准则对银行财务报表结构、风险管理流程以及信息披露机制的影响。研究表明，新准则导致银行资产波动性增加，信用风险评估复杂度上升，同时促使银行优化内部管理流程，提升数据治理水平。创新之处在于构建了涵盖多维度影响因素的评价体系，并提出了系统性的应对框架，包括完善估值模型、强化预期信用损失法应用、加强内部控制建设等措施。研究结论不仅为银行业适应新准则提供了实践指导，也为监管机构完善相关政策法规提供了参考依据，有助于推动中国银行业会计标准与国际接轨，促进金融市场的稳定健康发展。
关键词：新金融工具准则；银行业会计处理；信用风险评估；财务报表结构；内部控制建设
Abstract
The implementation of the new financial instruments standards has brought profound changes to accounting practices in the banking sector. This paper aims to explore the challenges faced by banks under these standards and propose corresponding strategies. In response to the development of financial markets and the need for international convergence, the new standards impose higher requirements on classification and measurement, impairment provisions, among other aspects, thereby altering traditional accounting models. The study employs a combination of theoretical analysis and empirical testing, selecting representative listed banks as samples. Using methods such as desc riptive statistics and regression analysis, it thoroughly examines the impact of the new standards on the structure of bank financial statements, risk management processes, and information disclosure mechanisms. The findings indicate that the new standards have increased asset volatility and the complexity of credit risk assessment for banks, while also promoting the optimization of internal management processes and enhancing data governance levels. An innovative aspect of this research is the construction of an evaluation system encompassing multiple influencing factors, along with the proposal of a systematic response fr amework. This fr amework includes measures such as improving valuation models, strengthening the application of expected credit loss methods, and reinforcing internal control systems. The conclusions not only provide practical guidance for banks to adapt to the new standards but also offer reference points for regulatory authorities to refine relevant policies and regulations. This contributes to aligning China's banking accounting standards with international norms and fostering the stable and healthy development of financial markets.
Keywords：New Financial Instruments Standards；Banking Sector Accounting Treatment；Credit Risk Assessment；Financial Statement Structure；Internal Control Construction
目 录
摘 要 I
Abstract II
引 言 1
第一章 新金融工具准则的背景与意义 2
1.1 国际会计准则的发展历程 2
1.2 新金融工具准则的核心变化 2
1.3 对银行会计处理的影响概述 3
第二章 分类与计量的挑战与应对 5
2.1 金融资产分类标准的变化 5
2.2 计量模式转换的复杂性 5
2.3 银行实务中的具体应对措施 6
第三章 减值模型的变革与实施 8
3.1 旧减值模型的局限性分析 8
3.2 新预期信用损失模型介绍 8
3.3 银行在新模型下的操作实践 9
第四章 披露要求的强化与适应 11
4.1 新准则下披露内容的扩展 11
4.2 披露信息质量的重要性 11
4.3 银行提升信息披露水平的路径 12
结 论 14
参考文献 15
致 谢 16
