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宏观审慎监管框架下有关金融会计问题研究 被引量:2

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摘要 国际金融危机爆发后,国际组织与各监管机构逐步完善了相应的会计准则和国际监管要求,以适应宏观审慎监管的需要,但是在实施的过程中金融会计领域尚存在系统性风险防范手段缺乏和与宏观审慎监管不和谐等问题。如何明晰中央银行在宏观审慎框架下的会计管理手段,解决宏观审慎监管框架下依然存在的金融会计问题,成为当前在各国金融监管者面临的一大挑战。
作者 汤锦
出处 《金融会计》 2013年第2期16-19,共4页 Financial Accounting
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