新会计准则对银行监管的影响和对策研究

现代会计从其诞生之日起,就与银行业有着密切的联系.同时,会计系统生成的会计信息在银行监管中扮演着极为重要的角色.会计报表数据是银行持续监管的基础,会计谨慎性原则同银行审慎监管在理念上一脉相通,银行监管的重要指标实质上是财务比率的演化.随着会计准则国际趋同的不断加速,2006年我国的会计主管部门财政部发布了39项新企业会计准则,并于2007年1月1日起率先在上市公司施行.新会计准则中与商业银行密切相关的内容众多,这些都将对银行监管带来重要影响,需要监管部门及时采取相应的对策.

Research on the influence that new accounting standards bring to the banking supervision and the strategy of the influence

Modern accounting has had close contact with banking supervision since its birthday.At the same time,the born accounting information from accounting system has been extremely important role in the aspect of bank supervision.Accounting statement data is important foundation of continuous banking supervision;there are some same ideas between the accounting conservatism principle and prudent banking regulation;substantially the significant indicators are evolved from finance ratios.Accounting standards in different countries becoming more and more same,in 2006 the supervisor section Finance Ministry of our country announced 39 new accounting standards,which began to implement at first in the listed companies in 2007 January 1.In new accounting standards there are a lot of things related to Commercial banks.They will influence banking regulation,which requests banking Regulation section to adopt some measures.