参议院将废除有争议的 SEC 加密货币会计规则

预计美国参议院将通过一项众议院决议，推翻美国证券交易委员会 (SEC) 的第 121 号员工会计公告 (SAB 121)，批评者认为该公告不公平地限制了公司持有加密资产的能力。该决议如果获得参议院批准并由拜登总统签署，将阻止美国证券交易委员会在未来发布类似的指导意见，尽管白宫威胁要否决该决议。尽管得到了两党的支持，总统否决的可能性仍然存在。

Senate Poised to Revoke Controversial SEC Crypto Accounting Rule

参议院准备撤销有争议的 SEC 加密货币会计规则

Washington, D.C., May 15, 2024

华盛顿特区，2024 年 5 月 15 日

A House resolution aimed at overturning a contentious rule issued by the Securities and Exchange Commission (SEC) is poised to pass the Senate with bipartisan support, sources familiar with the matter have disclosed to CoinDesk.

知情人士向 CoinDesk 透露，一项旨在推翻美国证券交易委员会 (SEC) 发布的有争议规则的众议院决议有望在两党支持下在参议院获得通过。

The Staff Accounting Bulletin 121 (SAB 121) has come under fire from critics who contend that it unfairly restricts companies from holding crypto assets on their balance sheets. The bulletin has been blamed for deterring major custodians and other financial institutions from offering crypto custody services.

《员工会计公告 121》(SAB 121) 受到了批评者的批评，他们认为该公告不公平地限制公司在资产负债表上持有加密资产。该公告被指责阻止主要托管机构和其他金融机构提供加密托管服务。

Last week, the House of Representatives voted to advance the House resolution disapproving of the SEC guidance. The resolution, if passed by the Senate and signed into law by President Biden, would invalidate SAB 121 and prevent the SEC from issuing similar guidance in the future.

上周，众议院投票推进众议院决议，不批准 SEC 的指导意见。该决议如果获得参议院通过并由拜登总统签署成为法律，将使 SAB 121 无效，并阻止 SEC 未来发布类似的指导。

However, the White House has threatened to veto the resolution, arguing that it "reflects considered SEC staff views" and could limit the SEC's ability to provide appropriate regulatory oversight of crypto-assets.

然而，白宫威胁要否决该决议，称其“反映了 SEC 工作人员经过深思熟虑的观点”，并可能限制 SEC 对加密资产提供适当监管的能力。

Despite the veto threat, the House resolution garnered support from a significant number of House Democrats and the vast majority of House Republicans.

尽管面临否决威胁，众议院决议还是获得了大量众议院民主党人和绝大多数众议院共和党人的支持。

Representative Mike Flood (R-Neb.), the resolution's sponsor, expressed optimism about its passage in the Senate, stating, "We're hopeful that it passes the Senate this week, and I think it's getting the SEC's attention that we're serious."

该决议的发起人、内布拉斯加州共和党众议员迈克·弗拉德 (Mike Flood) 对参议院通过该决议表示乐观，他表示：“我们希望该决议本周能在参议院获得通过，而且我认为我们正在引起 SEC 的注意。严肃的。”

The Blockchain Association, a leading industry trade group, has also voiced its support for the resolution, calling it a "harmful, anti-crypto provision."

领先的行业贸易组织区块链协会也表示支持该决议，称其为“有害的反加密条款”。

"We encourage the veto to be reconsidered, allowing this harmful, anti-crypto provision to be struck down," said Ron Hammond, the Blockchain Association's director of government relations.

区块链协会政府关系总监 Ron Hammond 表示：“我们鼓励重新考虑否决权，从而废除这一有害的反加密条款。”

The Senate is expected to hold a floor vote on the resolution on Thursday. According to a Senate source, the bill is in a strong position for passage, with the possibility of additional Democratic votes in its favor.

预计参议院将于周四对该决议进行全体投票。据参议院消息人士称，该法案有望获得通过，民主党有可能获得更多支持。

If the resolution passes the Senate, it will be subject to President Biden's signature. Should he veto the resolution, a two-thirds majority vote in both the House and Senate would be required to override the veto and enact the resolution into law.

如果该决议在参议院获得通过，将须经拜登总统签署。如果他否决该决议，则需要众议院和参议院均获得三分之二多数票才能推翻否决并将该决议颁布为法律。

The outcome of the Senate vote will have significant implications for the regulatory landscape surrounding crypto-assets in the United States. If passed, the resolution would represent a major setback for the SEC's efforts to impose stringent accounting standards on the crypto industry.

参议院投票的结果将对美国加密资产的监管格局产生重大影响。如果获得通过，该决议将是 SEC 对加密行业实施严格会计标准的努力的重大挫折。