商业银行会计准则与资本监管制度差异分析  

Variation Analysis of Accounting Standards and Capital Supervision System of Commercial Bank

作　　者：于永生[1] 郭文哲 YU Yongsheng;GUO Wenzhe(Zhejiang University of Finance and Economics,Hangzhou 310018,China)

机构地区：[1]浙江财经大学,浙江杭州310018

出　　处：《郑州航空工业管理学院学报（社会科学版）》2023年第6期81-85,共5页Journal of Zhengzhou University of Aeronautics(Social Science Edition)

基　　金：国家社科基金年度项目(21BJY050)阶段性研究成果。

摘　　要：2008年金融危机期间备受关注的会计问题和2019年我国发生的个别银行暴雷事件均与银行受到会计准则和资本监管两种不同制度约束有关,因此认识这两种制度的差异对分析和解决这些问题至关重要。文章系统分析会计准则与资本监管制度差异,认为前者致力于信息透明,是中立者;后者聚焦于金融稳定,是利益相关者,并指出这两种制度捆绑实施会产生负面效应:破坏市场信息透明度从而引发的市场信心涣散,扭曲银行投资决策并滋生操纵甚至欺诈。The hot accounting issues in 2008 global financial crisis and individual bank crisis occurred in 2019 are all related to the different institutional constraints of accounting standards and capital supervision rules,therefore the difference analysis are vital for understanding those issues.This paper analyses the differences of banks’accounting standards and capital supervision system,and concludes the former focuses on information transparency and behaves like a middleman and the later focuses on financial stability and behaves like a stakeholder;and points out the combining enforcement of the two rules produces negative effects such as crumbling confidence in market caused by declining information transparency and financial cheating caused by Distorting banks’investment decisions.

关 键 词：商业银行 会计准则 资本监管制度 差异分析 

分 类 号：F832.33[经济管理—金融学]