基于公允价值计量的银行监管改革

在全球性金融监管改革进程中,美国次贷危机带来的影响是重大而深远的,人们重新从不同角度审视过去的监管制度。本文正是从在此次危机中受到广泛争议的公允价值计量角度出发,审视公允价值计量的性质与特征,审视其与银行监管的适应性关系。并基于其本质发现公允价值计量在银行监管体系中的不足和缺陷,进而寻找发挥其效力、规避其不足的监管措施。

Banking Supervision Reform Based on Fair Value Measurement

The US sub-prime crisis has a serious and far-reaching impact on the supervision of the financial industry globally,and thus we started to observe the regulatory system from a different perspective.The argument that catches the most widespread attention on the crisis is the theory of fair value measurement.The paper presents the characteristics and features of fair value measurement,and its adaptability to the banking supervision.Furthermore,based on its features,the paper shows its weaknesses and shortcomi...