摘 要

2017年财政部对金融工具准则进行了大幅度改动，对金融资产重新进行了分类。新准则大量运用公允价值理论，进一步规范金融资产的确认和计量，与国际会计准则接轨。这势必对整个市场的投资方式发生影响。2018年是新准则启用的第一年，本文通过2017年和2018年的数据对比，深入了解和分析了新准则的影响和效用。

首先，本文从理论角度分析了新准则可能造成的影响。然后，分析研究了不同行业的金融工具持有情况，找出了持有最多金融工具的行业，并以此行业作为分析支点。通过分析典型行业即电信业的财务状况，研究了金融工具准则改革对企业盈利情况的影响。

综合分析可得，新准则提供了更具谨慎性和前瞻性的会计信息，有利于企业全面提高风险管理水平。但同时也对从业人员和管理层提出了更高的要求，实际操作时仍存在困难。通过上述分析，本文对企业运用新准则情况有了更好的理解，为企业高效运用准则提出了相应的参考意见。同时，为更好地促进金融市场的发展，本文还向政府相关部门提出改进措施，为准则完善出谋划策。

关键词：金融工具；企业会计准则；盈利情况；电信业

Impact of changes in financial instrument standards on the profitability of listed companies in telecom industry

ABSTRACT

In 2017, the ministry of finance made significant changes to the financial instrument standards and reclassified financial assets. The new standards frequently use the fair value theory, standardize the recognition and measurement of financial assets and integrate with international accounting standards. This is bound to have an impact on the way the whole market invests. The year of 2018 is the first year when the new standard is put into use. This paper deeply explains and analyzes the impact and effectiveness of the new standard by comparing the data of 2017 and 2018.

First of all, this paper analyzes the possible impact of the new criteria from a theoretical perspective. Then, this paper empirically study instrument holdings of different industries, to find out the most pivot industry which holds the most financial instruments. By analyzing the financial situation of the typical industry, i.e. telecom industry, this paper studies the impact of financial instrument standard reform on enterprise income statement.

A comprehensive analysis shows that the new standards provide more prudent and forward-looking accounting information, which is conducive to the overall improvement of risk management level of enterprises. But at the same time also put forward higher requirements for practitioners and management, the actual operation is still difficult.

The comprehensive analysis shows that the new standards provide more prudent and forward-looking accounting information, which is conducive to the overall improvement of risk management level of enterprises. But at the same time the new standards also put forward higher requirements for practitioners and managers, the actual operation is still difficult. After the above analysis, this paper has a better understanding of the application of new standards for enterprises, and also put forward efficient reference for enterprises. At the same time, in order to promote the development of the financial market, this paper supplies improvement measures to the relevant government departments, and provides Suggestions for the promotion of the standards.

Keywords: financial instruments; accounting standards for business enterprise; earnings; the telecoms industry

目 录

1 绪论 1

1.1 研究背景 1

1.2 研究目的和意义 1

1.3 研究内容及概念界定 1

1.4 文献综述 2

2 金融工具新旧会计准则的对比分析 5

2.1 金融工具的会计确认和计量 5

2.2 金融工具会计信息的披露与列报 6

3 基于新旧准则的对比分析电信业财务状况 7

3.1 案例行业的选择 7

3.1.1 不同行业经营现状 7

3.1.2 电信行业情况 7

3.2 新准则对电信业企业盈利能力影响的具体分析 9

3.2.1 新准则对典型电信企业盈利情况的影响 9

3.2.2 新准则对电信行业盈利情况的共性影响 12

4 研究结论及政策建议 15

4.1 研究的主要结论 15

4.1.1 准则变动对企业盈利能力的影响 15

4.1.2 对新准则的评价 15

4.2 研究的政策建议 17

4.2.1 对企业及相关金融机构的建议 17

4.2.2 对会计协会及相关政府部门的建议 178

结论 20

致谢 21

参考文献 22

1 绪论

1.1 研究背景

近几年来，电信行业发展迅猛，融资方式也越来越多样化。其中金融工具因其回报高，流转快而逐渐受到电信业的喜爱。在大量使用金融工具杠杆作用的同时，各种各样的风险和隐患也逐渐暴露出来。2017年，财政部公布了新的金融工具确认和计量准则，重新定义了金融工具的会计处理过程。这势必将对整个金融市场产生影响，而电信行业或许是受影响最大的行业。

1.2 研究目的和意义