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.

公允价值会计反映了市场价格在其数值上的变化。当银行监管基于这样一种会计制度进行时，突如其来的经济环境的变化导致会计数字的剧烈波动，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。在雷曼事件中，国际会计准则委员会实际上也忍不住停止了对某些资产的当前价格评估。银行会计给公允价值会计增添了色彩。巴塞尔协议从透明度的角度接受了这一点，但同时也从管理稳定性的角度确立了新的监管标准。在这项研究中，我开发了银行企业财务实力测试的分析指标(尚未公布)，其中纳入了这一规定。

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.