担保公司监管会计的构建与运行模式探讨

一般公认会计规定与监管会计规定相分离,是世界金融行业会计发展的趋势所向。担保公司监管会计的构建应以风险管控作为主要动因、以代偿能力作为监管核心、以准清算假设作为会计前提、以认可资产作为评价标准、以联合发生制作为会计基础,其运行模式包括合二为一模式、双重规范模式、主辅相成模式,现阶段宜采用主辅相成模式,并应统一监管主体,健全监管法规,加强对会计准则发展动态的实时跟踪。

On the Establishment and Operation Mode of Guarantee Company Supervision Accounting

The separation of the generally accepted accounting rules and the supervision accounting rules is the trend of accounting development in financial industry worldwide. The construction of guarantee company supervision accounting should take risk control as the motive, compensatory ability as the supervision core, quasi-liquidation hypothesis as the premise, recognized asset as the evaluation criteria, combined system as the accounting base. Its operation mode includes two-becoming-one mode, dual mode, the primary and secondary mode. Currently, the primary and secondary mode should be adopted. supervision body should be unified, regulation rules should be perfected, and the dynamic tracking of the accounting standards development should be strengthened.