The Separation And Coordination Of Accounting And Bank Supervision

The innovation of financial tools have been springing since the1960’s.As the direct factors for the financial system, its accurate measurement and disclosure will be directly related to the entire financial system’s health development. But there remain some difference in the formulation of accounting standards and requirements of regulators for the identification, measurement and impairment of financial tools. The separation and coordination for accounting policy and the bank’s supervision policy will be discussed in this article in the aspect of the bank loan’s impairment provisions.The basic content of this article includes the following five parts:The1st chapter is introduction. this part mainly includes background and significance of the research, the methods of the literature’s commentary and research and the innovation and deficiency of this article. Owing to the frequent outbreak of the financial crisis in recent years, we have to recognize the importance of financial regulation, but there has being separation between accounting policies and the bank’s regulation because of its independence.In this article the research is based on the aspect of the loan impairment’test model.choosing the accounting policy and banking regulation between separation and co-ordination so that to make a reasonable choice for the loan impairment’s test model of Chinese commercial banks. This article has two main contents for discussion:the literature review of banking regulation, loan impairment and impairment model’s literature review. The former mainly introduces the’literature of regulation research in Chinese banks in recent years. From that we could understand the research emphasis and all sorts of problems in the banking regulation of our country, and make a theorial foundation for our research choice for bank supervision from the aspect of the loan impairment’s test model. The latter mainly summarizes the international and Chinese loan impairment and its model’s presentation and development. In the process, it is not hard to find that the loan impairment and bank supervision are improved step by step, but there still remain lots of inadequacies to be improved. The method of normative research is adopted in this article for study.The2nd chapter is the loan impairment theory’s analysis. First we should make sure of the loan property, and how to measure and confirm the loan. On this basis, we could discuss why impairment for loan and what’s its grounds according to the specificity of the management of commercial Banks, accounting objective theory and sustainable management of these, aiming at understanding the necessity of impairment test.The3rd chapter includes the correlation analysis of the loan impairment accounting policy and regulation policy. This part introduces that in-depth from the connotations, purposes and contents of the loan impairment accounting policy and regulation policy, and the correlation of the two on the basis of it is also analyzed.The4th chapter introduces the separation and harmonization of impairment accounting and the supervision, the two aspects’ separation performances, cause,consequences. Finally, it introduces the separation of the form and influence about the loan impairment accounting policy and regulation policy.The5th chapter briefly analyses the harmonization of impairment accounting and the supervision, the causes and methods for coordination is introduced respectively. Finally the processing of coordination’relationship of the two is summarized.The6th chapter briefly summary the whole article. In order to adapt to the changing and complex environment and meet the needs of different stakeholders, harmonization of impairment accounting and the supervision is very important.