我国金融工具准则持续全面国际趋同的影响及策略研究

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浙江财经学院硕士学位论文

摘要

百年一遇的金融海啸把金融工具准则推到了风口浪尖。与此同时，国际会计

准则理事会和美国财务会计准则委员会作为国际上最有影响力的两个会计准则机

构也备受政治压力和舆论指责。此后，这两个会计准则机构联手启动了“金融工

具确认和计量”的改进项目，致力于降低金融工具复杂性，提高财务报告质量。

2009 年 11 月，国际会计准则理事会发布了国际财务报告准则第九号准则《金融工

具：分类和计量》和《金融工具：摊余成本与减值(征求意见稿)》，标志着金融

工具准则改进取得了阶段性成果。

金融危机爆发以后，二十国集团峰会、金融稳定理事会倡议建立全球统一的

高质量会计准则，这将会计准则问题提到了前所未有的高度。紧接着，国际会计

准则理事会采取了一系列重要举措，加速了各国会计准则国际趋同的步伐。自 2005

年以来，我国逐步建立了与国际财务报告准则实质性趋同的企业会计准则体系，

实现了新旧准则的转换，并平稳有效地实施，这在亚洲和新兴市场经济国家处于

前列。本文在我国金融工具准则已经实现首次国际趋同的前提下，针对此次金融

工具国际准则的最新修订和变化，研究我国金融工具准则持续全面趋同的问题。

本文首先在充分吸收借鉴国内外有价值的研究成果的基础上，对金融工具的

相关理论问题和国际趋同的基本概念进行了探讨，认真分析此次金融危机暴露出

的金融工具准则存在的几个问题：金融工具准则的复杂性问题、公允价值计量属

性问题以及非活跃市场下金融工具的计价问题，并进一步从理论上对后金融危机

时代金融工具国际准则的最新修订进行详细的评述。

其次选取保险、银行两个行业在国内上市的 13 家公司（保险业 3 家，银行业

10 家），将其 2007——2009 三年的财务报表中的金融工具项目进行了整理和分析，

总结了保险、银行业在我国现行金融工具准则下的分类、规模、对损益和资本公

积的影响等方面内容，并将这些数据根据最新修订的金融工具国际准则进行模拟

景象和对比分析。通过对比发现了金融工具国际新准则确实降低了企业财务报表

中金融工具项目报告的复杂性，并对企业业绩产生一定影响，从长期看，需要注

意混合合同的不拆分政策以及审计实务难度增加等方面的影响。因此，我国应该

顺势而为、积极应对、循序渐进、互相沟通、双向互动、广泛调研、全员参与，

更好地做好我国金融工具准则的持续全面趋同工作。

最后得出了相应的结论：我国金融工具会计准则已实现与国际财务报告准则

的趋同，持续全面趋同是在已有趋同基础上的后续趋同；应一分为二地看待现阶

段金融工具国际准则的改进成果，注重其对我国会计审计实务的具体影响；明确

我国金融工具会计准则国际趋同立场是符合我国会计准则持续趋同一贯的立场。

浙江财经学院硕士学位论文

另外，本文提出了以下建议：我国应树立正确的趋同理念，在坚持持续趋同的前

提下，保持会计准则的稳定性，不断加强会计人员的培训，提高对金融工具国际

新准则的掌握能力。

关键词：金融工具；金融危机；会计准则；持续全面趋同

Abstract

浙江财经学院硕士学位论文

The financial tsunami that hardly happened before pushes the standards of

financial instruments into people’s talking. In the meantime, as the most influential

accounting standards institution, the International Accounting Standards Board and the

American Financial Accounting Standards Board are under highly political pressure and

criticized by the public. Thereafter, the two organizations together launch an

improvement program called “financial instruments recognition and measurement” to

reduce the complexity of the financial instruments and improve the quality of financial

report. In November, 2009, the International Accounting Standards Board has issued an

international financial reporting standards, entitled as “the financial instruments:

classification and measurement” and “financial instruments: amortized cost and the

impairment (the draft)” which get an initial progress in the financial instruments

improvement.

After the outbreak of the financial crisis, G20 (the group of 20) and Financial

Stability Board propose to establish the globally accepted accounting principles of high

quality which is given high priority to as never before. And International Accounting

Standards Board has adopted a series of important measures to accelerate the process of

unifying the accounting standards globally. In China, an enterprise accounting system

that has the substantial convergence with International Financial Reporting Standard has

been built since 2005. It achieves the conversion of the old and new standards and

enables China to come top in Asian and burgeoning market economical countries. The

thesis, under the premise of the realization of Chinese financial instruments standards

that has been approaching to the international standards for the first time, aimed at the

latest emending and change of the financial instruments standards, focuses the problems

during Chinese persistent approaching to the international system.

Firstly, the paper based on some valuable research results, discusses the related

theories of the financial instruments and the basic concepts of approaching to the

international standards. Then the paper analyses some financial instruments standards

problems that have emerged in this financial crisis: the complexity of the financial

instruments standards, the attribute of the fair value and the enumerative problems

under the inactive market. Besides, the paper states the latest emending of the financial

instruments standards in great details under the after-financial crisis from the theoretical

point of view.

Secondly, the paper selects 13 corporations that have come into the home market

(3 insurance and 10 banking corporations) as the study objects. The financial

浙江财经学院硕士学位论文

instruments projects of these corporations have been categorized and analyzed, in which

classification, scale, the impact on the profit and loss of these insurance and banking

corporations has been systematically observed. Those data are used and analyzed

contrastively under the latest amending financial instruments standards. By comparing,

the new international financial instruments standards have reduced the complexity of

financial project reports in financial statements. The new guidelines make a great

impact on the achievements of our banking corporations. On long terms, we need to

increase the contracts that mainly mix the un-split policies and the difficulty of auditing

practice. Therefore, China should ride the waves and cooperate with other countries

through communication and extensive investigation, in the hope of greater progress in

the convergence of financial instruments criteria.

Finally, a corresponding conclusion is drawn from the study: Chinese financial

instruments accounting standards have been achieved the convergence of International

Financial Reporting Standards. It’s a comprehensive convergence based on the existing

follow-up convergence. The ameliorating outcomes of the international financial

instruments standards should be observed objectively and focused on the specific effects

of our accounting and auditing practice. The international convergence standpoint of

Chinese international and accounting instruments standards accords with the consistent

position of the accounting standards. In addition, this paper proposes a correct

convergence idea. And we should adhere to the premise of sustainable convergence,

maintain the stability of accounting standards, strengthen the training of accounting

staff continuously and improve control capabilities of the new financial instruments

standards.

Key words: financial instruments; financial crisis; accounting standards; consistently

general convergence

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摘要：

浙江财经学院硕士学位论文5摘要百年一遇的金融海啸把金融工具准则推到了风口浪尖。与此同时，国际会计准则理事会和美国财务会计准则委员会作为国际上最有影响力的两个会计准则机构也备受政治压力和舆论指责。此后，这两个会计准则机构联手启动了“金融工具确认和计量”的改进项目，致力于降低金融工具复杂性，提高财务报告质量。2009年11月，国际会计准则理事会发布了国际财务报告准则第九号准则《金融工具：分类和计量》和《金融工具：摊余成本与减值(征求意见稿)》，标志着金融工具准则改进取得了阶段性成果。金融危机爆发以后，二十国集团峰会、金融稳定理事会倡议建立全球统一的高质量会计准则，这将会计准则问题提到了前所未有的高...

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