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

DOI

10.2991/978-94-6239-719-4_26How to use a DOI?

Keywords

Rural Commercial banks; financial instruments; standards; implementation situation; suggestions

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.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Junlin Liu
PY  - 2026
DA  - 2026/07/09
TI  - Research on the Implementation Situation and Effects of Financial Instruments Standards of X Rural Commercial Bank
BT  - Proceedings of the 2026 6th International Conference on Enterprise Management and Economic Development (ICEMED 2026)
PB  - Atlantis Press
SP  - 227
EP  - 234
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-719-4_26
DO  - 10.2991/978-94-6239-719-4_26
ID  - Liu2026
ER  -