Regulation Of Commercial Bank Under New Accounting Standards

On February 2006, the Ministry of Finance issued with the international standard of new accounting standards. New accounting standards bring greater impact to the bank's supervision and financial accounting. This paper first analyse the commercial banks regulated basic theory, expounded the supervision of commercial banks to the basic principles, as well as the content, and analysis of the commercial banking supervision and accounting standards, as theoretical basis of this paper. Then analyzed the main changes of the new accounting standards for commercial banks and after the implementation of new accounting standards,the change of financial statements of changes, key financial indicators for regulation. Then give a brief analysis of the new accounting standards for the supervision and the main impact of it.On study of commercial banks in the regulatory indicators, this paper use the principal component analysis method , use 7 listed banks of 133 monitoring indicators to do the main ingredients test ,the new guidelines come under the supervision of Principal Component test results with the old criteria of the original risk rating system, and other scholars of banking supervision of Principal Component Analysis results were compared, The new guidelines come after the implementation of China's commercial banks should be strengthened capital adequacy ratio control, strengthening the regulatory risk assets, and we can see that after the implementation of the new guidelines, due to the fair value measurement of volatility in profits of commercial banks is not very significant.Finally, according to the results of the text before, based on the foreign regulatory authorities and the relevant documents of academic literature, we summed up monitoring of advanced foreign experience to our new accounting standards under the supervision of commercial banks to make policy recommendations.