一、前言会计准则与监管规则的差异及协调问题一直倍受关注。在近年来由金融危机爆发引致的对银行业加强监管的浪潮中,与银行相关的会计准则与监管规则修订频度加快,约束力增强。银行作为会计准则、监管规则的利益相关者和具体执行者,如何理解、推动和处理二者之间的关系显得越来越重要。 I. Introduction Differences between accounting standards and regulatory rules and coordination issues have drawn much attention. In the wave of stepping up supervision over the banking industry caused by the financial crisis in recent years, the revision of accounting rules and regulatory rules relating to banks has been accelerated and the binding force has been strengthened. It is more and more important for banks to understand, promote and deal with the relationship between the two as the accounting standards, the stakeholders and the specific executors of regulatory rules.