目 录一、金融工具准则变革背景···········································1二、金融工具准则的变化 ·············································2(一)金融资产分类和计量 ·······································2(二)金融资产减值 ·············································3(三)套期会计 ·················································4三 、 金 融 工 具 准 则 变 化 对 银 行 业 的 影 响 : 以 工 商 银 行 为例·················4(一) 对金融资产分类的影响 ·····································4(二)公允价值运用范围扩大 ·····································5(三)利润波动幅度增加 ·········································6(四)金融资产减值准备增加 ·····································6(五)风险预期提前造成资本成本提升·····························7四、银行业实施新金融工具准则的应对措施·····························7(一)提高人员素质,改善账务核算体系···························8( 二 ) 加 强 公 允 价 值 估 值 能 力 , 保 证 会 计 信 息 可 靠性·················8(三)考虑不同管理模式,注重实质性安排·························9( 四 ) 加 强 自 我 监 管 , 避 免 主 观 判 断 计 提 损失·······················9(五)建立和完善风险管理机制 ···································10五、结论··························································11参考文献················...