摘要
分析在国内外会计准则下,通过固定资产重估提升银行资本、缓解监管压力的可行性。根据我国会计准则的相关要求,在固定资产重估方面,目前只能通过投资性房地产重估、固定资产转换与并购重组三种路径提升银行资本,从而达到提升资本充足率的目的,但前两种方法却在一定程度上降低了杠杆率水平,且其市场实施效果也并不乐观。
This paper based on the domestic and international accounting standards, analyzes the possibility of the bank capital improvement and relieving the regulator pressure. About the fixed assets revaluation at the rules of Chinese accounting standards, there are three ways to improve the capital adequacy ratio by investment property revaluation, fixed asset conversion and Mergers＆ acquisitions. But the former two ways lower the leverage ratio to some degree, and the effect of market implementation is not good, either.
出处
《金融理论与实践》
CSSCI
北大核心
2013年第7期37-41,共5页
Financial Theory and Practice
