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面临日益开放、竞争日趋激烈的全球市场环境,银行必须加强有效的风险管理,监管当局也必须跟上市场变化的步伐.新巴塞尔资本协议的出台就是为此采取的一步重要举措。市场竞争有利于提高地方银行和其它金融机构的效率,对这种新进展,监管者应更多地去管理,而不是阻碍。同时,应该尽可能地统一国际会计标准。国际会计准则理事会(IASB)在有效实施市场方面应该负担起主要职责。
Faced with the increasingly open and increasingly competitive global market environment, banks must strengthen effective risk management, regulatory authorities must also keep pace with the changes in the market.New Basel Capital Accord is the introduction of an important step to take this important step. Market competition is conducive to improving the efficiency of local banks and other financial institutions. For this new progress, regulators should manage more than impede them. At the same time, international accounting standards should be harmonized as much as possible. The International Accounting Standards Board (IASB) should have the primary responsibility in effectively implementing the market.