国际金融危机发生之后,国际会计准则启动了系列准则项目的重大修改,尤其是在公允价值计量、金融工具、租赁、保险合同等方面。从金融类会计准则的发展趋势上看,会计准则与行业监管分离成为一个明显的特点。本文从国际和中国两个角度对会计准则与行业监管的分离进行了论述。 After the international financial crisis, IAS has initiated significant changes to the series of guidelines, especially in terms of fair value measurement, financial instruments, leasing and insurance contracts. From the development trend of financial accounting standards, the separation of accounting standards and industry regulation has become an obvious feature. This article discusses the separation of accounting standards and industry regulation from both international and China perspectives.