目标导向的宏观审慎监管体系构建——巴塞尔协议Ⅲ内容及其影响  

Goal Oriented Macro Prudential Supervision System Construction——Basel Protocol Ⅲ Content and its Effect

作　　者：贾建军[1] 

机构地区：[1]上海金融学院会计学院,上海201209

出　　处：《上海金融学院学报》2011年第4期78-87,共10页Journal of Shanhai Finance University

基　　金：上海市教委创新课题(09ys413)

摘　　要：2007年爆发的金融危机动摇了巴塞尔委员会银行业监管原有的基本理念,银行业监管由注重单个机构的微观审慎监管开始,向更注重整个银行业体系稳定的宏观审慎监管转变,银行业监管的手段也将随之发生变化,资本充足监管、逆周期监管、流动性风险监管、杠杆比率监管是宏观审慎监管体系的基本内容。新监管体系与会计信息之间的关系更加密切,监管理念的变化对未来银行业经营将产生重大影响,但是新资本协议存在的缺陷需要在具体实施中改进。The financial crisis in 2007 has challenged the traditional bank regulation theory and foundation held by Basel Committee.Basel Committee has changed from micro-prudence regulation to Macro-prudence regulation,Macro-prudence regulation incorporate capital adequacy regulation,counter-cyclical capital buffer,liquidity risk regulation and leverage ratio.All the above macro-prudence regulation tools are closely connected with accounting information.The shortcomings of the new regulation system need to be addressed when it comes into force.Commercial banks need to watch closely to the changes to get prepared for the new regulation system.

关 键 词：巴塞尔协议 资本充足 审慎监管 公允价值会计 

分 类 号：F830.99[经济管理—金融学]