文章基本信息

标题：Aspects and Considerations Regarding the Corporate Governance in Romanian Banking System and Financial Reporting Standards
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作者：Dobre Elena ; Miţac Mirela Claudia
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：1
语种：English
出版社：Ovidius University Press
摘要：Drawing on the lessons learned during the last crisis,started in mid of 2007,on the global economy,and especially the negative impact over the international banking system,was issued by the Basel Committee on Banking Supervision a set of principles for enhancing corporate governance practices for banking organizations. Enhancements to the framework and mechanisms for corporate governance in banks should be driven by such benefits as improved operational efficiency,greater access to funding at a lower cost and an improved reputation. In Romania,National Bank of Romania has an important role in in order to increase the enhancement of the corporate governance in banking system. A core role was played by the implementation of the International Financial Reporting Standards in Romanian banking system in order to support o sound corporate governance.
关键词：corporate governance;banks;supervisors;Basel Committee.