问题的提出：企业会计行为的市场约束“企业会计风险的充分披露”是受巴塞尔新资本协议第三支柱的启发而提出的。为了克服监管银行风险的指标“资本充足率”的低效运用,巴塞尔委员会2001年开始进行改革,其中最主要的一项是提出了“三大支柱”,即将资本充足率扩充为三层含义：支柱一是新资本标准本身,支柱二是对银行内部评估其资本是否充足的监管 The question is raised: Market Constraints in Corporate Accounting Behavior The “full disclosure of corporate accounting risk” was inspired by the third pillar of the New Basel Capital Accord. In order to overcome the inefficient use of “capital adequacy ratio”, a measure that regulates bank risks, the Basel Committee started its reform in 2001. The most important of these was the proposal of “three pillars,” which expanded the capital adequacy ratio to three levels : Pillar 1 is the new capital standard itself, Pillar 2 is the internal assessment of the bank’s adequacy of its capital supervision