银行监管规则与会计准则协调面临的挑战  

Challenges in coordinating bank supervision regulations with implementation of new accounting standards

作　　者：胡永康 罗国荣 

机构地区：[1]中国银监会财务会计部

出　　处：《中国货币市场》2010年第10期12-15,共4页China Money

摘　　要：强化会计准则与银行监管规则的相互协调不仅有助于提高会计准则的科学性,而且有利于维护全球金融稳定。针对当前两者在协调方面仍然存在的现实困难,该文建议,应继续推进国际会计准则理事会(IASB)的治理结构改革;会计准则制定机构应加快准则趋同步伐,完善准则制定程序;银行监管机构应积极参与概念框架和会计准则的研究制定,并增强与会计准则协调的主动性。Coordination between accounting standards and bank supervision rules not only helps set up practical accounting rules,but also benefits global financial stability.Considering the existing difficulties in coordination,this paper suggests that reform of the IASB governance structure should be pushed forward;while those constituting accounting standards should accelerate the convergent process of the standards,and bank supervisors should actively participate in the study and constitution of the concepts and standards and promote proactive coordination as well.

关 键 词：会计准则 银行监管规则 公允价值计量 

分 类 号：F233[经济管理—会计学]