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Research on the Implementation Situation and Effects of Financial Instruments Standards of X Rural Commercial Bank

Author

Listed:
  • Junlin Liu

    (University of International Business and Economics, School of Finance)

Abstract

The revision and implementation of financial instruments standards is an important measure to deepen financial reform and prevent and defuse financial risks. This article takes X Rural Commercial Bank as the research object to investigate its specific situation after the implementation of the standards in 2021. The bank has completed the three-category accounting of financial assets, carried out measurement, Asset transfer treatment and three-stage impairment provision as required, and achieved the effect of improving the quality of accounting information, enhancing risk resistance capacity and focusing asset allocation on the main business of agriculture, rural areas and farmers and small and micro enterprises. At the same time, it was found that the bank has problems such as a shortage of professional and compound talents, difficulties in the practical operation of fair value measurement of market asset, insufficient adaptability of the expected credit loss model, and increased pressure on capital management. Based on this, targeted suggestions are put forward from five aspects: talent cultivation, construction of a characteristic valuation system, optimization of risk control models, strengthening of capital planning, and improvement of risk pricing capabilities, providing references for rural commercial banks to optimize the implementation of standards.

Suggested Citation

  • Junlin Liu, 2026. "Research on the Implementation Situation and Effects of Financial Instruments Standards of X Rural Commercial Bank," Advances in Economics, Business and Management Research,, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6239-719-4_26
    DOI: 10.2991/978-94-6239-719-4_26
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