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················...
