商业银行会计监管与资本监管冲突根源及化解策略

Conflict between Accounting Regulation and Capital Regulation for Commercial Banks and Ways to Resolve it

2008年全球金融危机证实,商业银行执行目标冲突但捆绑在一起的会计监管和资本监管制度组合在金融市场中产生负面效应。这促使G20华盛顿、伦敦、匹兹堡3次峰会关注"会计准则是否助推了金融危机的升级和扩散"问题。虽然这一问题也引起了学术界关注,但未见系统性研究文献。我国会计监管和资本监管制度与国际趋同,相关问题可能一定程度上存在。本文研究商业银行会计监管与资本监管冲突根源、两者捆绑实施的负面效应、化解策略以及我国相关问题。本研究对监管机构设计应对冲突问题的策略有一定参考价值。

It is proved by the 2008 global financial crisis that it might produce destruction in market when commercial banks implement the binding but conflicting accounting and capital regulation requirements.This became the G20 summit top issue of three successive meetings in Washington,London and Pittsburgh.Accounting regulation and Capital regulation rules in our country converge with international requirements,and the problems in international financial markets might also exist in Chinese market.This paper focuses on the roots of conflict in accounting and capital regulation rules,the destruction produced by the binding implementation and ways to resolve the issue.The conclusion of this paper might bring some implication for the regulatory department when they start to tackle such an issue.