摘要
我国财政部于近期推出了中国版的“IAS39”———《金融工具确认与计量暂行规定》。在巴塞尔协议将于近期予以实行的情况下,探讨会计准则的这种调整给中国银行业经营和监管所带来的一系列影响无疑将具有重大意义。
Both the regulatory authorities and the FIS around the world have been debating on the implementation of the IAS39 ,The Chinese ministry of finance has also put forward its consultation paper about this-financial instruments： recognition and measurement, Obviously, The adjustment of accounting principles means a substantial influence on the bank behaviors and regulation practice. Measures should be taken to meet the potential challenges and seize the opportunities in this regard.
出处
《审计与经济研究》
北大核心
2006年第1期88-91,共4页
Journal of Audit & Economics
关键词
会计准则
确认与计量
银行管理
银行监管
accounting principle
recognition and measurement
bank management
bank supervision
