The hot accounting issues in 2008 global financial crisis and individual bank crisis occurred in 2019 are all related to the different institutional constraints of accounting standards and capital supervision rules,there-fore the difference analysis are vital for understanding those issues.This paper analyses the differences of banks'accounting standards and capital supervision system,and concludes the former focuses on informa-tion transparency and behaves like a middleman and the later focuses on financial stability and behaves like a stakeholder;and points out the combining enforcement of the two rules produces negative effects such as crumbling confidence in market caused by declining information transparency and financial cheat-ing caused by Distorting banks'investment decisions.
NETL
NSTL
维普
万方数据
