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gong yun jia zhi ji liang dui wo guo yin xing cai wu bo dong xing de ying xiang ji yu a gu shang shi yin xing 2007 nian nian bao shu ju de fen xi
Author(s): 
Pages: 3-6
Year: Issue:  1
Journal: Xi'an Finance

Keyword:  公允价值计量 上市银行 财务波动性 金融稳定;
Abstract: 本报告以我国A股上市的14家银行2007年的财务报告为样本,集中、系统地分析了公允价值计量对我国银行财务波动性的影响。报告认为,从整体上看公允价值计量尚未对我国上市银行业绩造成实质性影响,但从单个银行角度看,公允价值计量对个别上市银行的财务波动性造成了较大的影响。
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