People's Republic of China Financial Sector Assessment Program : Basel Core Principles for Effective Banking Supervision

International Monetary Fund ; World Bank

World Bank, Washington, DC

关键词: ACCESS TO FINANCIAL SERVICES;    ACCOUNTABILITY;    ACCOUNTANT;    ACCOUNTING;    ACCOUNTING PRINCIPLES;   

RP-ID  :  79187

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

Regulation and supervision ofChina's banking system has made impressive progress inthe past few years, led by an activist, forward-lookingregulator China Banking Regulatory Commission (CBRC), with aclear safety and soundness mandate that has been supportedby banks and by the State. Less than fully compliant ratingsin certain areas in this assessment generally reflectdeficiencies in the legal framework, which can be amended,or that banks have yet to fully implement CBRC guidance.This assessment of the current state of the implementationof the Basel Core Principles for Effective BankingSupervision (BCP) in China has been completed as part of aFinancial Sector Assessment Program (FSAP) undertakenjointly by the International Monetary Fund (IMF) and theWorld Bank between June 7 and June 25, 2010, and reflectsthe regulatory and supervisory framework in place as of thedate of the completion of the assessment.