我国商业银行交易账户的划分与监管

Partition and Regulation of Commercial Bank's Exchange Account

交易账户的设立是商业银行市场风险管理的前提和基础之一。本文主要探讨了交易账户的定义和设立意义、巴塞尔新资本协议对交易账户定义的调整、交易账户与会计准则的关系、我国商业银行交易账户的设立等。

The establishment of the trade account is the prerequisite and one of the foundations for the commercial banks' risk management. This text has mainly probed into the definition and the meaning of the setting up of the exchange account, the adjustment of the definition of the exchange account by Basel Ⅱ, the relationship between the exchange account and accounting rules, and the establishment of exchange account of Chinese commercial banks.