商业银行会计监管与资本监管冲突根源及化解策略

发布时间：2018-01-01 05:26

本文关键词：商业银行会计监管与资本监管冲突根源及化解策略　出处：《会计研究》2017年08期 　论文类型：期刊论文

【摘要】：2008年全球金融危机证实,商业银行执行目标冲突但捆绑在一起的会计监管和资本监管制度组合在金融市场中产生负面效应。这促使G20华盛顿、伦敦、匹兹堡3次峰会关注"会计准则是否助推了金融危机的升级和扩散"问题。虽然这一问题也引起了学术界关注,但未见系统性研究文献。我国会计监管和资本监管制度与国际趋同,相关问题可能一定程度上存在。本文研究商业银行会计监管与资本监管冲突根源、两者捆绑实施的负面效应、化解策略以及我国相关问题。本研究对监管机构设计应对冲突问题的策略有一定参考价值。
[Abstract]:In 2008, the global financial crisis confirmed that the combination of accounting regulation and capital regulation by commercial banks, which were in conflict with implementation targets, had a negative effect on financial markets. This prompted G20 Washington, London. Three Pittsburgh summits focused on "whether accounting standards have contributed to the escalation and spread of the financial crisis," although this issue has also attracted academic attention. However, there is no systematic research literature. Accounting supervision and capital supervision system in China and international convergence, related problems may exist to some extent. This paper studies the root causes of the conflict between accounting regulation and capital supervision in commercial banks. This study has some reference value for regulators to design strategies to deal with conflict problems.
【作者单位】：浙江财经大学会计学院;
【基金】：“浙江省政府管制与公共政策研究中心”资助国家社科基金青年项目(16CJY029)阶段性成果
【分类号】：F830.42
【正文快照】： 一、引言在现行监管制度框架内,商业银行受会计监管与资本监管双重约束。会计监管与资本监管的目标定位存在冲突,商业银行执行这些目标冲突但捆绑在一起的制度组合对金融市场产生负面效应。G20华盛顿、伦敦、匹兹堡3次峰会持续关注“会计准则是否助推了金融危机的升级和扩散”

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