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浅析公允价值运用对我国银行业的影响 被引量:1

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摘要 本文在深入分析公允价值计量对我国银行业绩和监管影响的基础上,阐述了在公允价值计量方法下如何更好地按照新巴塞尔协议的要求做好银行金融创新的风险监控工作。
作者 徐志莲
出处 《财会月刊(下)》 2009年第7期20-21,共2页 Finance and Accounting Monthly
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