The Influence Of New Financial Instrument Accounting Standards On Small And Medium-sized Commercial Banks In China

In order to maintain the continuous convergence with international financial accounting standards,the ministry of finance issued the new financial instrument standards in March 2017,the new rule of financial instruments in financial provision for impairment of assets classification,the method of the major revision of the banking financial institutions assets held by more than 90% of financial assets,new standards of financial instruments will have a far-reaching influence on banking financial institutions,In this paper,the main changes of the revised content of the new financial instrument standard will be evaluated,and H bank will be selected as the sample for empirical analysis.Based on the research of new financial instruments criterion related literature at home and abroad,on the basis of analyzing the main revised contents of new financial instruments criterion,and combined with the actual situation of our country small and medium-sized commercial Banks to implement the new difficulty and challenge of financial instruments,and according to the revision of the main contents of evaluation on new financial tools,the impact of small and medium-sized commercial Banks in China and the impact,based on the evaluation rule of new financial tools to small and medium-sized commercial Banks on the impact of innovation to adopts the combination of qualitative and quantitative method,qualitative evaluation mainly from organizational structure,risk management system,accounting framework,business management and other aspects,Top-down approach to conduct a comprehensive evaluation,quantitative evaluation is combined with new financial instruments standard impact and influence on the bank core indicators,this article selects the profits and capital adequacy ratio of these two indicators to evaluate quantitative change calculation,analysis of the new rule of financial instruments to the impact of the small and medium-sized commercial Banks' profits,capital and erosion,and expounds the influence of specific measures to cope with the situation,hope to be able to for the high quality of small and medium-sized commercial Banks to the implementation of new financial instruments criterion to offer help.