会计准则与金融监管规则协调研究:理论基础、评价标准与政策建议

Research on the Harmonization of Accounting Standards and Financial Supervision Rules:Theoretical Basis,Evaluation Criteria and Policy Suggestions

会计信息是评价金融稳定的重要基础,高质量的会计信息有助于金融市场稳定。尽管会计准则与金融监管规则是基于不同实践目标的制度安排,但是会计准则是金融监管的工具,也是政府调节市场的重要手段,它们的最终目标都是为了提升资源配置效率,实现公共利益最大化。因此,本文在保持会计准则制定相对独立的前提下,首先研究了会计准则与金融监管规则之间协调的理论基础;其次,在满足金融监管信息诉求下,提出评价会计信息的五大标准;最后,有针对性地提出未来会计准则与金融监管规则之间协调的政策建议。

Accounting information is an important basis for evaluating financial stability.High-quality accounting information helps stabilize the fi-nancial market.Although accounting standards and financial supervision rules are based on different practical goals,accounting standards are a tool of fi-nancial supervision and an important means for the government to regulate the market.Their ultimate goal is to improve efficiency of resource distribution and maximize public benefits.Therefore,under the premise of maintaining relatively independent accounting standards,this paper firstly studies the the-oretical basis for the harmonization between accounting standards and financial supervision rules.Secondly,under the requirements of satisfying financial regulatory,five criteria for evaluating accounting information are proposed;Finally,the paper puts forward some policy suggestions on the harmonization between future accounting standards and financial supervision rules.