拨备计提中会计准则与监管规则的差异与协调

Difference and Harmony between the Accounting Standards and the Regulation Rules in Drawing Provision

计提拨备是真实反映商业银行资产质量、促进商业银行稳健经营的重要举措,是商业银行避免信用风险积聚引发危机的重要手段,而由于会计准则和监管规则出发点的不同,有关拨备计提的相关规定存在较大的差异,对商业银行的经营管理活动造成了一定的影响。通过挖掘拨备计提相关规定的差异,深入分析了其对商业银行造成的影响,提出了加强协调、求同存异的有关建议。

For commercial banks,drawing provision,which helps to truly reflect the quality of assets and improve stable management,is an important measure to avoid bank failures.But because of the different status,there are many differences between accounting standards and regulation rules,which strongly influence commercial banks.This paper analyses the differences and their influence,try to provide some suggestions to harmonize the relationship between the chinese accounting standards and regulation rules.