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金融作为货币市场和资本市场的沟通桥梁,是联系产业资本和金融资本的纽带。当前,金融业发展面临着前所未有的机遇同时也伴随着严峻的挑战。相对于欧美发达国家,我国的金融业起步较晚,但是,近年来随着经济的飞速发展,非银金融行业的迅速崛起,金融业也随着中国金融体系的完善迎来了自身发展的春天。尤其是随着同城票据交换、支付清算、全国影像支付的蓬勃兴起,同城票据交换、支付清算、全国影像支付金融尤为迅猛,随着金融业务的不断多样化以及复杂化,现行核算办法与满足金融会计、公允反映财务状况和经营成果的要求还存在一定差距。我国金融业迫切需要一套合理的、完善的、适合金融业业务实际情况的会计体系与规范,来加强企业的会计。
As a communication bridge between money market and capital market, finance is a link between industrial capital and financial capital. At present, the financial industry is facing unprecedented opportunities as well as severe challenges. Compared with the developed countries in Europe and the United States, the financial industry in our country started relatively lately. However, with the rapid economic development in recent years, the rapid rise of non-bank financial industry has also brought its own development to the spring of the financial industry with the improvement of China’s financial system . In particular, with the exchange of city notes, payment and settlement, the rise of national imagery payment, exchanges of city notes, payment and settlement, the payment of national imagery is particularly rapid. With the continuous diversification and complexity of financial services, the existing accounting methods and financial Accounting, there is still a certain gap between the requirements of the fair to reflect the financial position and operating results. China’s financial industry urgently needs a set of reasonable and complete accounting systems and norms that are suitable for the actual conditions of the financial industry to strengthen the accounting of enterprises.