宏观审慎监管是为了维护金融体系的稳定,防止金融系统对经济体系的负外部溢出而采取的一种自上而下的监管模式。宏观审慎监管不仅关注外生性风险,而且重视金融体系的内生性风险特征,即跨行业与时间两个视角。跨行业视角上,宏观审慎监管的任务就是发现整个系统的风险,依照单个机构风险在系统性风险中的贡献调整监管工具;时间视角上,当积累的金融失衡最终发生调整时,危机就会以资金流短缺的形式出现并随时间推移愈发严重,为抑制这种金融体系的顺周期特征,监管当局则主要通过逆周期政策实施监管。而宏观审慎监管的开展需要以会计数据为基础,以会计准则为指导,同时,进行市场约束也依赖于会计准则。会计准则和宏观审慎监管是互相促进、互相影响的,因此构建逆周期宏观审慎监管框架下相关会计准则的调整成为监管部门和会计部门间的有效沟通、协作的重要组成部分,也就成为本文研究的意义所在。 Macro-prudential regulation is a top-down regulatory model that is designed to maintain the stability of the financial system and prevent the negative external spillover of the financial system into the economy. Macro-prudential regulation not only focuses on exogenous risks, but also attaches importance to the endogenous risk characteristics of the financial system, that is, cross-sectoral and time perspectives. Cross-sectoral perspective, the macro-prudential supervision of the task is to find the risk of the entire system, in accordance with the risk of a single agency in the systemic risk regulatory adjustments regulatory tools; time perspective, when the accumulated financial imbalances eventually adjusted, the crisis will be In the form of a shortage of capital flows, which has become more serious over time, the regulatory authorities have exercised supervision mainly through countercyclical policies in order to suppress the procyclical characteristics of such a financial system. The macro-prudential supervision needs to be based on accounting data, based on accounting standards as a guide, at the same time, market constraints also depend on accounting standards. Accounting standards and macro-prudential supervision are mutually reinforcing and influencing each other. Therefore, the adjustment of the relevant accounting standards under the countercyclical macro-prudential supervision framework has become an important part of effective communication and collaboration between the regulatory authorities and the accounting departments. The significance of.