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商业银行顺周期性矫正研究

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摘要 商业银行顺周期性及其矫正问题备受政府部门和国际社会关注,文章基于会计准则与金融监管规则分离的全新视角,在剖析会计准则对商业银行顺周期性具有强化效应的基础上,提出商业银行顺周期性的矫正机制。
作者 佟玲
出处 《统计与决策》 CSSCI 北大核心 2013年第23期186-188,共3页 Statistics & Decision
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