If anything, the crisis shows that accounting and supervision should be further separated to break the mechanistic link between mark-to-market losses and capital.

假如有的话，信用危机表明会计与监管应进一步分离以切断按市值计价的损失与资本之间的钢性联系。

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

Accounting has two basic functions: reflection and supervision.

会计具有反映与监督两大基本职能。

youdao

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

ECONOMIST: Judgment day

The insurance companies have long suffered from bad accounting, poor supervision and the inevitable corruption.

ECONOMIST: A survey of Egypt: The IMF’s model pupil | The