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《巴塞尔协议》作为国际上统一银行监督管理的重要文件,对全球的金融业务产生着深刻的影响。随着《巴塞尔协议》的实施,各国在银行监督管理方面(包括会计处理)都相应地作了一系列的调整。我国作为协议的接受国,就要按照《巴塞尔协议》的要求,推动我国银行监督管理的规范化和国际化,其中涉及的一个重要方面就是现行银行会计制度的改革。一、《巴塞尔协议》简介《巴塞尔协议》是国际清算银行10个成员国和瑞士等国中央银行在瑞士巴塞尔签署的若干重要文件的总称。目前人们常说的《巴塞尔协议》,是指1988年7月发表的《巴塞尔报告》,它被看作是《巴塞尔协议》向具体化方面发展的一个重要文件,给《巴塞尔协议》带来了实质性的进步。
The Basel Accord, as an important document in the international supervision and administration of unified banking, has a profound impact on the global financial business. With the implementation of the “Basel Accord”, all countries have made a series of adjustments in terms of banking supervision and management (including accounting treatment). As a recipient country of our agreement, our country should follow the requirements of the “Basel Accord” to promote the standardization and internationalization of China’s banking supervision and management. One of the important aspects involved is the reform of the current banking accounting system. I. Introduction to the “Basel Accord” The Basel Accord is a general term for a number of important documents signed by the 10 member countries of the Bank for International Settlements and the Central Bank of Switzerland in Basel, Switzerland. The current “Basel Accord” refers to the “Basel Report” released in July 1988 and is regarded as an important document for the development of the “Basel Accord” to materialization. The “Basel Accord” "There has been substantial progress.