A Study On The Effects Of The New Accounting Standards On The Listed Banks In China

In Feb.15.2006 Ministry of Finance issued the new accounting standards system formally. The new accounting standards were carried out in the listed companies from Jan.1.2007 firstly. The new accounting standards system is composed by one basic standard, 38 specific standards and related guidance of applying. By using for reference of IAS32 and IAS39, combined with our reality, , , , and are issued, which are most related to the banking. These four standards are correlated with each other and integrate as a whole logically.The new accounting standards system is a further supplement to the recognition and measurement of financial instruments in our country, symbolized the convergence to international accounting standards for financial instruments. It will change the listed banks' finance and management in some degree. This thesis discusses the effects of the new accounting standards on the listed banks in China based on the background above.This dissertation regards the new accounting standards and listed banks as research objects, compares with regulation in operation and international accounting standards, discusses the effects on bond investment, financial instruments, asset diminution and derivatives. On the basic of analysis above, the author gives some advisable suggestions on listed banks and supervision. The thesis can be classified as six parts. The background and meaning of this topic is showed in the first part. In the following part, it introduces relevant theory of banking. In the third part, the author analyzes the new accounting standards system. In the fourth part, the author discusses the effects on bond investment, financial instruments, asset diminution and derivatives by comparing between the new standards and regulation in operation. In the fifth part, the author gives some advisable suggestions on listed banks and supervision. In the last part, the author summarizes the main work and innovation of the thesis, and points out the further research work to be down in the future.This thesis puts forward to some immature view by having successful experiences of others. I hope from the bottom of my heart to get some pieces of good advice about this thesis from the experts, the teachers and my classmates. Finally, I am very thankful for your guidance.