本文關鍵詞： 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》2014年碩士論文　論文類型：學位論文

【摘要】：公允價值計量方法自被使用以來飽受波折，尤其是在我國，經(jīng)歷了應用階段、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)凈值法等計量方法中脫穎而出，說明公允價值計量方法在我國推廣有一定的歷史必然性，也是我國經(jīng)濟與世界接軌的一個重要標志。然而，我國公允價值計量方法在2007年得以重新推廣，目前公允價值計量方法在中國許多領域的應用仍處于初始的探索階段，企業(yè)對公允價值計量方法的使用保持著謹慎的態(tài)度。隨著時間的推移、技術水平的進步及國際化進程的推動，公允價值計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，公允價值計量方法主要在金融工具、貴金屬等項目中使用。公允價值計量方法有著價值公允、計量的相關性等特點，使得一定時期內(nèi)某些財務數(shù)據(jù)會隨著公允價值的變動而變動。隨著企業(yè)以公允價值計量項目的增加，公允價值變動對企業(yè)財務信息的影響值得研究，企業(yè)財務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數(shù)據(jù)為基礎，一方面研究公允價值對上市銀行財務信息的影響，，另一方面研究財務信息對公允價值變動的敏感程度，分析公允價值計量方法在我國上市銀行中的發(fā)展前景。公允價值計量的金融工具在我國上市銀行的發(fā)展趨于成熟，公允價值計量的項目對當期資產(chǎn)、負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。股東權益對公允價值變動的敏感程度由強減弱，趨于平穩(wěn)，但個別上市銀行由弱至強。文章采用文獻分析法、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.
【學位授予單位】：遼寧師范大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.51;F233;F830.42

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