从会计视角分析国内商业银行减少顺周期效应（Analysis of reducing the pro cyclical effect of domestic commercial banks from the perspective of accounting）.docVIP

从会计视角分析国内商业银行减少顺周期效应（Analysis of reducing the pro cyclical effect of domestic commercial banks from the perspective of accounting） Analysis of reducing the pro cyclical effect of domestic commercial banks from the perspective of accounting With the development of the financial system reform and the gradual liberalization of the industry access restrictions of the banking sector, the regulatory authorities should pay particular attention to the development of off balance sheet business by using the current accounting form not recognized by the commercial banks. (1) institutional change is fundamental. From the analysis of procyclicality, profit is the most obvious source of procyclicality, although regulators by restraining the progress of reserve ratio and other measures to expand excitement, but it seems that the effect is not obvious, the system of deep-seated reasons. Because the domestic interest rate has not been market-oriented, the banking industry has imposed strict access restrictions, which makes commercial banks in incomplete competition, and interest rates do not reflect the relationship between the supply and demand of funds. Commercial banks do not need to stop sophisticated risk control measures, they can achieve high returns. As a result, the scope of expansion of commercial banks is equated with the growth of bank profits. Even in severe regulation, commercial banks are still in various ways, such as off balance sheet business, to make profits and to increase the risk of banking system. Therefore, basically, to curb the expansion of credit, we need to change the operational concept of commercial banks, from extensive operations, expansion to precision operation, risk and income balance change. This change will not be spontaneous, must be from the market environment, the operating environment of the fierce changes and requests. Therefore, the promotion of the financial system reform, such as interest rate liberalization, and gradually liberalized the