商业银行会计制度对资本监管影响

Influence of Accounting Regulation on Capital Regulation for Commercial Banks

"会计准则是否助推了2008金融危机的升级和扩散"是G20华盛顿、伦敦、匹兹堡3次峰会持续关注的议题。本文聚焦G20议题的基础性问题,即银行会计制度是如何影响商业银行资本充足水平核算的?全面认识这一问题对G20议题的解决有借鉴意义。在比较巴塞尔资本框架与商业银行资产负债构成基础上,本文锁定金融资产计量、分类、减值和SPE并表等4个会计制度影响资本充足率的渠道。本文分析基于国际相关制度和市场背景,我国会计制度和资本监管规范与国际趋同,因而研究结论对我国监管机构有参考价值。

How does Accounting Regulation influence Capital Regulation？ This is an issue widely debated in 2008 financial crisis. This paper studies how accounting standards influence banks capital assessment. Comparing the Basel II＇s capital elements and items in the statement of financial position, the paper focuses on four influence channels, such as financial assets＇ measurement, classification, impairment and SPE combination rules. Based on the relevant international rules and market environment, and on the fact that accounting regulation and capital regulation rules in China have a tendency to converge with those international onces, this paper provides some implications for the policy-making in relevant areas.