探索以会计监管为核心的市场监管之路

Exploring the Path to Market Regulation with Accounting Supervision as the Core

构建银行会计监管体系,充分发挥市场监管和政府监管的协同作用对缓解当前困境意义重大。国内外诸多研究结果表明,政府对银行的监管应该充分尊重市场机制,通过政府监管强化市场监管力量,才能切实提高监管有效性。信息技术的发展不断地对商业模式和交易行为产生新的影响,金融市场波动的频率和幅度越来越大,并在一定程度上影响了银行体系的稳定,也对银行监管提出了新的挑战。

Market volatility is more frequent and with wider magnitude, which have affected the stability of the banking system to a certain extent and poses new challenges to banking supervision. It's an active attempt to further improve the effectiveness of supervision in the new era that we regulate the market with accounting supervision as the core. The establishment of a bank accounting supervision system and the full play of synergies between market regulation and government regulation are of great significance in solving the current regulatory predicament. Many research results show that the government regulation on banks should not go against the market mechanism.