在发布第一份关于减值的征求意见稿5年后,备受瞩目的《国际财务报告准则第9号-金融工具》终于正式发布。其中的预期信用损失模型可以有效缓解备受质疑的会计减值准则顺周期性。由于持有的金融工具数量庞大,种类众多,银行业无疑是受冲击最大的行业。本文从介绍金融工具减值准则的主要内容出发,分析减值准则为银行业和监管机构带来的挑战,并提出政策建议,以期为银行业提供有益参考。 Five years after the release of the first exposure draft on impairment, the highly-publicized IFRS 9 Financial Instruments was finally released. The expected credit loss model can effectively alleviate the questionable accounting impairment standard pro-cyclicality. Due to the large number and variety of financial instruments held, banking is undoubtedly the most affected sector. Based on the introduction of the main content of the impairment standards for financial instruments, this article analyzes the challenges brought by the impairment standards for the banking and regulatory authorities and puts forward some policy suggestions to provide a useful reference for the banking industry.