随着世界经济的高速发展，全球一体化的趋势也不断加强。从20世 纪90年代起，相关的准则制定机构就已着手进行研究，并且应运而生了 国际会计准则第39号即被称为IAS39的关于金融工具确认和计量的准则。 但在2008年的金融危机后，IAS39由于其在理解和应用上的诸多不便再 次引发关注。在此背景下，国际财务报告准则第九号即IFRS9也正式出 台，以其便于理解、更加科学的特点被各国会计从业人员所推崇并沿用 至今。而对于我国的会计准则来说，自改革开放以来，我国也在持续深 入的推进会计准则的趋同，力争在符合中国国情的情况下实现早日与国 际接轨。2017年，修订版企业会计准则第22号颁布，为我国的会计准 则与国际趋同的进程迈出了极为重要的一步。 本文从分析IAS39以及IFRS9入手，深入分析两者的差异，对于我 国会计准则的现状以及与国际趋同的大环境也予以分析,从而引出对我 国本次予以修订的企业会计准则第22号的深入研究。同时，基于目前中 国金融控股类企业尤其是由国资委管理的央企下属金融控股类企业的蓬 勃发展现状，对于该类型企业进行发展现状及监管情况进行研究，对于 修订版金融工具准则应用于该类企业的影响进行测算，从而得出修订版 企业会计准则22号将对金融控股类企业的金融资产分类方法产生影响， 同时，对金融控股类企业的净利润产生较大影响的结论。 本文的主要贡献在于使用企业经营中的真实数据进行分析，从而探 讨修订版企业会计准则22号对我国金融控股类企业产生的影响。文章把 握国内准则修订的最新形势，获取了时效性较强的数据进行分析。由于 目前修订版企业会计准则22号还未全面推行，本文的研究成果可以为一 些还未全面应用修订版企业会计准则22号的企业提供一些参考。 关键词：IFRS9，企业会计准则22号，会计准则国际趋同，金融控股类企业 THE INFLUENCE OF THE NEW FINANCIAL INSTRUMENT CRITERION ON COMPANIES’ ACCOUNTING ——TAKE ABC COMPANY AS AN EXAMPLE ABSTRACT As the world economy develops, the trend of global integration continues to increase. Since the 1990s, relevant standards setting institutions have started to study, and the international accounting standard No. 39, known as IAS39, has emerged on the recognition and measurement of financial instruments. But since the financial crisis of 2008, the IAS39 has been reignited by a lot of the inconveniences of understanding and application. Under this background, the international financial reporting standards namely IFRS9 also formally issued, with its easier to understand, the characteristics of a more scientific by national accounting practitioners and in use today. For China's accounting standards, since the reform and opening up, China has been continuously and deeply promoting the convergence of accounting standards, striving to achieve early integration with the international standards in accordance with China's national conditions. In 2017, the revision of the revised accounting standard No. 22 is an extremely important step in the process of accounting standards and international convergence in China. This article obtains from the analysis IAS39 and IFRS9, in-depth analysis of the differences, for the present situation of our accounting standards and international convergence environment analysis, and makes an in-depth study of the enterprise accounting standards No.22. At the same time, based on the current Chinese financial holding companies, especially by the state-owned assets supervision and management of the state-owned enterprises subordinate status, the vigorous development of financial holding companies for this type of enterprise development on the basis of analysis on present situation and the regulation of the revised standards applied in the enterprise financial instruments to measure the influence of which conclusions are obtained. Thus, it is concluded that the revised accounting standards for enterprises no. 22 will have impacts on the classification of financial assets of financial holding enterprises, and a significant impact on the net profit of financial holding enterprises. The main contribution of this article is to use real data from the enterprise to analyze, to discuss the impact of the revised accounting code No.22 on our country's financial holdings companies. In this paper, the latest situation of the revision of domestic norms is grasped, and the data with stronger time efficiency is obtained and analyzed. As the revised enterprise accounting standards 22 has not been fully implemented, the research results of this paper can provide some references for some enterprises that have not fully applied the revised enterprise accounting standards. KEY WORDS：IFRS9, enterprise accounting standards No.22, international convergence of accounting standards, financial holding enterprises 目 录 第一章 绪论 ..................................................................................................................................... 1 1.1 研究背景 ................................................................................................................................ 1 1.2 研究意义 ................................................................................................................................ 2 1.3 文献综述 ................................................................................................................................ 3 1.3.1 国内文献综述 ................................................................................................................. 3 1.3.2 国外文献综述 ................................................................................................................. 5 1.3.3 文献评价 ......................................................................................................................... 6 1.4 研究方法及思路 .................................................................................................................... 6 1.4.1 研究方法 ......................................................................................................................... 6 1.4.2 研究思路 ......................................................................................................................... 6 1.5 研究框架 ................................................................................................................................ 6 第二章 相关准则及政策梳理 ......................................................................................................... 8 2.1 相关准则解释 ........................................................................................................................ 8 2.1.1 IAS39解析 .................................................................................................................... 8 2.1.2 IFRS9解析 .................................................................................................................... 9 2.1.3 原中国会计准则第22号（企业会计准则22号）解析 ........................................... 11 2.1.4 当前企业核算现状 ....................................................................................................... 12 2.2 国际及国内准则的差异分析 .............................................................................................. 14 2.2.1 分类方面 ....................................................................................................................... 14 2.2.2 分类基础方面 ............................................................................................................... 14 2.2.3 计量基础方面 ............................................................................................................... 14 2.2.4 减值会计方面 ............................................................................................................... 15 2.3 国内会计准则向国际趋同情况介绍 .................................................................................. 15 2.3.1 会计准则的界定 ........................................................................................................... 15 2.3.2 我国会计准则趋同现状 ............................................................................................... 15 2.4 全球金融监管治理对国内外会计准则修订的影响 .......................................................... 16 2.5 修订版企业会计准则22号具体修订内容 .....................