金融风险的信息质量特征与我国金融会计制度改革

Characteristics of Information Quality of Financial Risks and Reform of China's Financial Accounting System

本文着眼于巴塞尔新资本协议第三次征求意见稿提出的金融风险监管和信息披露框架,以我国金融会计制度的国际化协调为切入点,分析了信用风险、市场风险和操作风险等金融风险的构成要素,指出现有监管信息系统和会计体系存在的问题。同时,本文还评价了我国新《金融企业会计制度》等规范对金融风险的披露和监管特征,分析了新制度对银行类上市公司所产生的影响,并提出了建立以风险计量会计披露为核心的监管体系的构想。本文最后对协同新巴塞尔协议的监管原则,建立完整的银行业信息披露框架,形成动态信息披露机制提出了一些建议。

The present paper is focused on third draft of financial risk supervision and information disclosure framework put forward in the New Basel Agreement. Firstly, international coordination in regard to the system of China?'s financial accounting is dealt with. Then component factors of financial risks such as credit risks, market risks and operational risks are analyzed and problems that exist in current information supervision and accounting systems are discussed. At the same time, characteristics of China?'s new 'Accounting System Of Financial Enterprises' that regulates the disclosure and supervision of financial risks are evaluated; impact of the new system on public companies in the banking industry is examined; and a framework of supervision system with accounting disclosure of risk measurement as the core is proposed. Finally, suggestions are given concerning supervision principle in coordination with the new Basel Agreement; formation of a complete information disclosure framework for the banking industry and dynamic mechanism of information disclosure.