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監(jiān)管規(guī)定的資本充足率算法主要針對(duì)在金融監(jiān)管機(jī)構(gòu)的金融機(jī)構(gòu)，通常要求金融機(jī)構(gòu)持有的資本高于所投資金融資產(chǎn)的一定比例。而財(cái)務(wù)會(huì)計(jì)準(zhǔn)則資本充足率的算法，是針對(duì)所有企業(yè)實(shí)行的會(huì)計(jì)準(zhǔn)則，是經(jīng)過精心設(shè)計(jì)，以實(shí)現(xiàn)資本充足比例的適當(dāng)要求，從而達(dá)到有效控制評(píng)估企業(yè)風(fēng)險(xiǎn)的目的。 因此，監(jiān)管規(guī)定的資本充足率算法主要針對(duì)特定的金融機(jī)構(gòu)，而財(cái)務(wù)會(huì)計(jì)準(zhǔn)則資本充足率的算法，則是針對(duì)所有企業(yè)的實(shí)行的會(huì)計(jì)準(zhǔn)則，以確保企業(yè)的資本充足率達(dá)到更高的標(biāo)準(zhǔn)。 有關(guān)資本充足率的文獻(xiàn)可以參考：S. L. Ando and M. Modigliani, "The ‘Life Cycle Hypothesis’ of Saving: Aggregate Implications and Tests," American Economic Review 53 (1963): 55–84; Ando, "Financial Intermediation and the Effectiveness of Monetary Policy," Journal of Money, Credit, and Banking 10 (1978): 605–24; K.J. Singleton, "The Role of the Financial System in Economic Growth: An Overview," Journal of Economic Perspectives 6 (1992): 3–22; and G.G. Kaufman and C. L. Ning, "Capital Adequacy Regulation of Banks: Experience and Issues," Financial Markets, Institutions & Instruments 3 (1994): 47–85. 拓展知識(shí)：資本充足率是指一家企業(yè)或金融機(jī)構(gòu)擁有的資本量占其可用資本總量的比例，用來衡量企業(yè)資本是否充足，以及其能否承受風(fēng)險(xiǎn)。