The CPAs' industry regulation mode is the research object in this paper, we use the standard accounting research method, external and asymmetrical information theory, unify the theory and the practice, take advantage of the advanced experiences and research with the innovation.

Statistical Test: The Core of the Positive Accounting Research Method

统计检验：实证会计研究方法的核心

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But both cities are tightening stock market rules, while in banking they have no choice but to implement Basel III rules.

不过，香港和新加坡目前都在收紧股票市场监管要求，而在银行领域它们除了执行《巴塞尔协议III》（Basel III）别无选择。

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Last year the Basel Committee on banking supervision finally approved a still-too-low 3% international leverage ratio.

去年，巴塞尔银行监管委员会（Basel Committee on Banking Supervision）终于批准了的3%国际杠杆率，尽管这一比例仍然过低。

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Therefore prudential supervision is needed in which WTO agreements and Basel System play a common guidance role around the world.

WTO协议和巴塞尔体制的审慎监管在全球范围内具有普遍的指导意义。

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At present the finance industrial in china faces great challenges, and the proclamation of Basel Agreements makes a higher requirement on the capital quality 、 free capital and internal risk controlling.

目前我国金融业面临WTO的挑战，2001年新的巴塞尔协议出台，也对银行的资产质量和自有资本，内部风险控制提出了更高的要求。

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This problem will get more obvious with China's entry into WTO and New Basel Agreement going into effect in2006.

随着我国加入WTO以及巴塞尔新资本协议的出台，这方面的问题更加突出。

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European banks do not have this kind of "leverage ratio," and Basel II has allowed them to treat sovereign debt as having zero risk.

欧洲银行业没有此类“杠杠率”，而且巴塞尔协议II也允许它们将主权债券视为零风险资产。

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SWITZERLAND// Art Basel may be long over, but this Swiss city's cultural scene hums well into fall thanks to its museums.

瑞士//巴塞尔艺术博览会（Art Basel）可能已落幕许久，但由于巴塞尔坐拥众多博物馆，这座瑞士城市的文化景观得以很好地延展至秋季。

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Basel II norms should be reframed to suit the present conditions prevailing in the banking system with present context of global slowdown, Kohli opined.

在目前这个大背景下，巴塞尔准则II应该被重新定义，以适应目前的环境。

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However many officials still shrink from going significantly beyond the Basel III guidelines.

然而，许多官员仍然不敢大幅超越巴塞尔iii的标准。

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The paper aims systematically at investigating how to use public credit registry ( PCR) to serve capital regulation of banking system under Basel II.

本文的目的是讨论如何利用征信体系中的公共信用信息系统（PCR）服务于新巴塞尔协议意义下的商业银行资本监管。

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The global process of reaching agreement on prudential policies under the Basel Committee and the Financial Stability Board is thus an extremely important undertaking that deserves the full backing of the international community.

因此，按照巴塞尔委员会（Basel committee）和金融稳定委员会（Financial Stability Board）规定，全球就审慎政策达成一致的进程，是一项极其重要的使命，值得国际社会的全力支持。

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With China accession WTO and economic globalization process and Basel requirements, China commercial banks gradually introduce credit rating system.

伴随着中国加入WTO及经济全球化的进程，以及巴塞尔协议的要求，中国的商业银行逐步引入信用评级制度。

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In spite of a painfully slow implementation, Basel will have a profound impact on trading businesses.

尽管巴塞尔III的执行速度之慢令人痛苦，但它将对投行交易业务产生深远影响。

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The hundreds of gallery owners who apply each year to secure a coveted booth at Art Basel, the Swiss art fair, spend weeks on their admission applications.

每一年，几百家画廊主人都要递交申请，确保自己在瑞士巴塞尔艺术展（Art Basel）上拥有令人觊觎的一席之地。

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Finally, I analysed the improvement of basel III and defects of basel III.

最后，分析了巴塞尔协议Ⅲ对巴塞尔协议II的改进以及巴塞尔协议Ⅲ的不足，最后尝试分析了巴塞尔协议的发展趋势。

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That accord forces banks to hold more top-quality capital against potential losses and keep enough easy-to-sell assets on hand to withstand a market crisis.

《巴塞尔协议iii》迫使银行持有更多高质量的资本来应对潜在的亏损，同时持有足够多的容易出售的资产，以抵御市场危机。

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Basel III allows the equity of banks to be as low as 3 per cent of their total, non-risk-weighted assets, which is dangerously low.

《巴塞尔协议iii》要求银行股本可以低至其未经风险加权的总资产的3%，这一比例很低，是非常危险的。

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Basel III core tier one capital is comfortable at more than 10 per cent, so HSBC can keep lending while rivals cut back.

汇丰的核心一级资本充足率达到10%以上，远远超过《巴塞尔协议iii》（basel iii）的规定，因此该行可以在其竞争对手收缩之际继续放贷。

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Despite her youth she's also made a name for herself already in the badminton international scene, capturing double gold by winning both the singles and doubles events at the 2019 World Championships in Basel, Switzerland.

尽管年纪还小，但她已经在国际羽球界崭露头角，在2019年瑞士巴塞尔世锦赛上赢得了单打和双打两项金牌。

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