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2006年2月,财政部颁布了与国际接轨的新会计准则。新准则的多条与银行业相关,对银行的监管带来了较大影响。同时随着入世过渡期即将结束,我国银行等金融行业改革的步伐正在加快,有关国有商业银行在海内外上市的呼声也很高,所以,与国际接轨的新会计准则对商业银行的风险管理和监管层的监管都提出了更高的要求。本文从商业银行监管的意义出发,分析了新会计准则实行后给监管带来的主要影响,总结出国外的先进监管经验,对我国新会计准则下商业银行的监管提出政策建议。
In February 2006, the Ministry of Finance promulgated new accounting standards that are in line with international standards. Many of the new guidelines are relevant to the banking sector and have a great impact on the supervision of banks. At the same time as the WTO accession period is coming to an end, the pace of reform in China’s banking and other financial industries is accelerating. There is also a high demand for the listing of state-owned commercial banks both at home and abroad. Therefore, the new accounting standards that are in line with international standards are of great significance to the commercial banks’ risk management and Regulatory supervision have put forward higher requirements. Based on the meaning of commercial bank regulation, this paper analyzes the main influence on supervision brought by the new accounting standards, summarizes the advanced regulatory experience abroad and puts forward the policy recommendations for the supervision of commercial banks under the new accounting standards in our country.