Research On The Impact Of Fair Value Measurement To Chinese Listed Banks

Fair value has gone through a repeated and complicated process in China. On February15th,2006, the China Ministry of Finance formally issued a new system of corporate accountingstandards. In the system of corporate accounting standards, the introduction of fair value methodbecame the biggest bright spot. However, because the market economic system and the legal are notperfect yet, fair value will still increase the volatility of financial reports and influence the stabilityof financial system.The thesis made an elaboration on the application of fair value accounting in China listedbanks, combined with the financial data of Shanghai and Shenzhen Stock Exchange disclosed bylisted banks. And make an specific analysis of the influence that fair value has on bank accountingstatements, bank credit business and operation and management of the bank. At last, according tothe problems that these influence played on, the author established the suggestions of how toimprove the market environment which equals to the fair value, how to strengthen the inner controlof bank, and how to improve the risk management system and strengthen the supervision of thebank.