银行会计准则调整对银行经营和监管的影响  

Effects of Banking Accounting Norms Modification on Banking Operation and Supervision

作　　者：张中朝[1] 张丽坤[2] 

机构地区：[1]中国银行业监督管理委员会深圳监管局,广东深圳518001 [2]中央财经大学金融学院,北京100081

出　　处：《审计与经济研究》2006年第1期88-91,共4页Journal of Audit & Economics

摘　　要：我国财政部于近期推出了中国版的“IAS39”———《金融工具确认与计量暂行规定》。在巴塞尔协议将于近期予以实行的情况下,探讨会计准则的这种调整给中国银行业经营和监管所带来的一系列影响无疑将具有重大意义。Both the regulatory authorities and the FIS around the world have been debating on the implementation of the IAS39 ,The Chinese ministry of finance has also put forward its consultation paper about this-financial instruments： recognition and measurement, Obviously, The adjustment of accounting principles means a substantial influence on the bank behaviors and regulation practice. Measures should be taken to meet the potential challenges and seize the opportunities in this regard.

关 键 词：会计准则 确认与计量 银行管理 银行监管 

分 类 号：F830.2[经济管理—金融学]