【摘要】：隨著我國市場經(jīng)濟(jì)發(fā)展的不斷深入，與市場經(jīng)濟(jì)建設(shè)相配套的各項(xiàng)經(jīng)濟(jì)制度也在不斷地完善。作為經(jīng)濟(jì)制度建設(shè)重要內(nèi)容的會(huì)計(jì)準(zhǔn)則體系的改革亦在穩(wěn)步推進(jìn)。財(cái)政部根據(jù)我國市場經(jīng)濟(jì)發(fā)展的要求，結(jié)合實(shí)際情況，對(duì)會(huì)計(jì)準(zhǔn)則進(jìn)行了重大改革，于2006年2月頒布了《企業(yè)會(huì)計(jì)準(zhǔn)則2006》，自2007年1月1日起率先在上市企業(yè)中執(zhí)行。這一準(zhǔn)則的發(fā)布標(biāo)志著我國會(huì)計(jì)準(zhǔn)則與國際會(huì)計(jì)準(zhǔn)則趨同邁出了實(shí)質(zhì)性的一步。 風(fēng)險(xiǎn)管理在商業(yè)銀行管理系統(tǒng)中具有重要的地位，銀行的管理系統(tǒng)是以風(fēng)險(xiǎn)管理為核心來運(yùn)轉(zhuǎn)的，風(fēng)險(xiǎn)管理的目的是將風(fēng)險(xiǎn)損失和風(fēng)險(xiǎn)收益至于一個(gè)最佳的平衡點(diǎn)上，以實(shí)現(xiàn)銀行收益的最大化。公允價(jià)值會(huì)計(jì)面向風(fēng)險(xiǎn)和不確定性，其在銀行的運(yùn)用給銀行完善風(fēng)險(xiǎn)管理體系提供了契機(jī)。 在此背景下，本文首先介紹了公允價(jià)值的概念演進(jìn)和計(jì)量屬性，并對(duì)風(fēng)險(xiǎn)管理理論進(jìn)行分析，指出公允價(jià)值并非特指某一種計(jì)量屬性，而是一種全新的復(fù)合型計(jì)量屬性。其次，介紹了公允價(jià)值會(huì)計(jì)在中國農(nóng)業(yè)銀行的運(yùn)用現(xiàn)狀及在公允價(jià)值會(huì)計(jì)下農(nóng)行風(fēng)險(xiǎn)管理特點(diǎn)。再次，分析了公允價(jià)值運(yùn)用對(duì)農(nóng)行帶來的風(fēng)險(xiǎn)及其對(duì)風(fēng)險(xiǎn)管理的影響，指出農(nóng)業(yè)銀行應(yīng)利用此契機(jī)，完善風(fēng)險(xiǎn)管理體系，，實(shí)現(xiàn)與國際接軌。最后，提出農(nóng)行應(yīng)加強(qiáng)對(duì)專業(yè)人才的培養(yǎng)及后續(xù)教育、強(qiáng)化內(nèi)部控制建立全面風(fēng)險(xiǎn)管理體系、建立支持公允價(jià)值運(yùn)用的技術(shù)支持系統(tǒng)等來應(yīng)對(duì)不利影響。
[Abstract]:With the development of market economy in our country, various economic systems which are matched with the construction of market economy are constantly being perfected. As an important part of economic system construction, the reform of accounting standards system is advancing steadily. According to the requirements of the development of market economy in our country and the actual situation, the Ministry of Finance carried out a major reform of the accounting standards. In February 2006, the Ministry of Finance promulgated the Accounting Standards for Enterprises (2006), and it took the lead in the implementation of the Accounting Standards in listed enterprises since January 1, 2007. The issue of this standard marks a substantial step towards convergence between Chinese accounting standards and international accounting standards. Risk management plays an important role in the management system of commercial banks. The management system of banks is run on the core of risk management. The purpose of risk management is to balance risk loss and risk return as a best balance point. To maximize bank earnings. Fair value accounting faces risks and uncertainties, and its application in banks provides an opportunity for banks to perfect risk management system. In this context, this paper first introduces the evolution of the concept of fair value and measurement attributes, and analyzes the theory of risk management, pointing out that fair value is not a particular measurement attribute, but a new composite measurement attribute. Secondly, it introduces the application of fair value accounting in Agricultural Bank of China and the risk management characteristics of Agricultural Bank of China under fair value accounting. Thirdly, the paper analyzes the risk brought by fair value and its influence on risk management, and points out that the Agricultural Bank of China should take advantage of this opportunity to perfect the risk management system and realize the integration with the world. Finally, the author points out that the Agricultural Bank of China should strengthen the training and subsequent education of professionals, strengthen the internal control, establish a comprehensive risk management system, and establish a technical support system to support the use of fair value to deal with adverse effects.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F233;F832.33

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