这是我们在2017年为悉尼大学的学弟做的一篇澳洲accounting theory代写的范文， introduction部分简单介绍文章相关内容，政府部门将要对四大银行（联邦银行，西太平洋银行，澳大利亚国民银行和澳新银行）征税15亿美元。在这个背景下，花旗分析师认为，以昆士兰银行（BOQ）为代表的区域银行将受益于银行征税，并建议出售四大银行的股票并购买BOQ的股票。 以下是澳洲accounting theory代写节选的范文。

Government levy on big four banks (Commonwealth Bank, Westpac, NAB and ANZ), as well as Macquarie Group, will generate as high as $1.5billion. Citi analyst considered regional banks, represented by Bank of Queensland (BOQ) would benefit from the bank levy tax, and recommended to sell the shares of big four banks and buy shares of BOQ. The market response is in consistence with the recommendation, since when the news of the bank levy was released, big four banks' shares lost $14 billion in value, while the stock of BOQ increased by 2.5%, so did some other regional banks' shares.

body部分通过更多的分析来扩充文章的观点，根据相关理论，银行业征收政策可能无法对银行业起到稳定的作用。这也就是说，监管机构提出的规定可能和行业之间的规定会有偏差，从而导致矛盾。

According to the capture theory, the intention of stabilizing the banking industry might not be realized by introducing the bank levy policy, since the banking industry has analyzed the details of bank levy and proposed variety of solutions and proposed variety of strategies to cope with bank levy. This is in consistence with the opinion of capture theory that regulators provide the required regulations of the industry, but not always the required regulations of the current industry leader. The bank levy is welcomed by regional banks, since they have smaller market share and would not become the subject of bank levy tax. Small and regional banks have already benefited from the bank levy regulation since their share price increased significantly, showing the positive expectation from the investors in the stock market toward the future performance of regional banks. Whether regional banks would account for more stabilized banking system is still doubted, but the bank levy regulation has already changed the market competition in favor of regional banks.

最后在conclusion的部分给出自己的建议，在向读者简要介绍了本文内容背景信息之后，作者认为由银行征税监管引起了澳大利亚银行体系竞争力发生了变化。这些监管其实是必要的，并且是有利于银行发展的。

After briefly introducing the information represented by the article, the changed competitiveness in Australian banking system caused by the bank levy regulation has been connected to the capture theory that considers regulators have actually met the requirement of banking industry, especially the requirement of regional banks.

由于篇幅的问题，只节选了文章部分内容展示。需要澳洲accounting theory代写，欢迎联系EssayPhD论文代写团队。