Regulators may need to abandon the traditional, mechanistic link between accounting and capital adequacy rules if they really want to try to fight banking crises.

监管者如果真的想去尝试战胜银行危机，或许需要放弃那些位于会计与资本充足率之间的传统的机械联系。

youdao

The crafting of accounting rules is more art than science, thanks to the need to balance the interests of companies, their investors and—especially in banking—their regulators.

由于要平衡公司股东、投资者与监管者（尤其对银行）各方间的利益，搭建的会计规则更像艺术而非科学。

youdao

We need to establish and enforce strict capital and leverage ratio requirements, bring the shadow banking system under supervision and regulation and formulate globally consistent accounting rules.

要建立并执行严格的资本和杠杆率要求，将影子银行体系纳入监管，制订全球统一的会计准则。

youdao

The effort put into reforming finance, company accounting and banking supervision in developing countries is essential.

ECONOMIST: Judgment day

Ahead of the critical October jobs report due Friday, accounting and banking professionals say the national debt is weighing on business owners as they make critical decisions about jobs and equipment.

FORBES: Survey: Hiring hampered by national debt

Japan's increasingly merger-friendly environment, its accounting reforms and banking consolidation may all help.

ECONOMIST: Japanese corporate profits