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《巴塞尔协议》作为国际上统一银行监督管理的重要文件,对全球的金融业务有着深远的影响。随着《巴塞尔协议》的实施,各国在银行监管（包括会计处理）方面都相应地作了一系列的调整。我国作为协议的接受国,就要按照《巴塞尔协议》的要求,推动我国银行监督管理的规范化和国际化,其中涉及一个重要方面就是现行银行会计制度的改革。
The Basel Accord, as an important document for the supervision and management of the unified banking in the world, has a profound impact on the global financial business. With the implementation of the “Basel Accord”, a series of adjustments have been made correspondingly by banks in their banking supervision (including accounting treatment). As the host country of the agreement, our country should follow the requirements of “Basel Accord” to promote the standardization and internationalization of China’s banking supervision and administration. One of the most important aspects involved is the reform of the current bank accounting system.