A structural analysis of bank accounting on the fair value measurement, and a prediction of possible influences of its introduction on bank management and industry.

公允价值会计反映的是市场价格在其数值上的变化。在以这种会计制度为基础进行银行监管时，经济环境的突发性和一次性混乱的变化，使会计数字出现剧烈波动，导致当局实施最初意想不到的停止贷款等监管，并可能放大实体经济的混乱。在雷曼冲击的情况下，国际会计准则委员会（iasb）实际上不得不停止对某些资产的当期价格评估。银行会计强化了公允价值会计的色彩。巴塞尔监管从透明度的角度接受了这一点，但同时又从管理稳定性的角度确立了新的监管标准。在这项研究中，我开发了分析指数（尚未发表），用于银行的企业财务实力测试，其中包含了这一规定。

The fair value accounting reflects a change of market prices on its numerical value. When banking regulation is performed based on such an accounting system, the change of the sudden and at one time-like confusion of economic environment makes accounting number fluctuate drastically, and it leads the authorities to exercise the initially unexpected regulation such as stop of the loan and may amplify confusion in the real economy. In the case of Lehman shock, The International Accounting Standards Board actually couldn't help stopping current price evaluation of certain assets.The bank accounting has intensified the color of fair value accounting. The Basel regulation has accepted it from the viewpoint of transparency, however, at the same time it established the new regulation standards from the viewpoint of management stability. In this study I developed the analysis index (notpublished yet) for corporate financial strength tests of the banks which incorporates this regulation.