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ifrs9 dui jin rong zi chan jian zhi de bian ge yu ying dui yi wo guo zhu yao shang shi yin xing wei li
Author(s): 
Pages: 24-33
Year: Issue:  12
Journal: Financial Accounting

Keyword:  企业会计准则预期损失模型压力测试;
Abstract: 根据我国会计准则国际趋同要求,IFRS9关于金融工具损失计提模型的变动势必引起我国企业会计准则的调整,对我国银行业和金融监管产生影响。本文从监管者的视角出发,以预期损失模型为切入点,采用情景模拟的方式对商业银行贷款进行减值计提压力测试,量化评估新方法对我国宏观审慎管理,以及维护金融稳定等方面所造成的影响,分析原因并寻求加强我国金融资产减值管理有关政策建议。
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